我国职业年金发展与政府税惠政策选择——兼论“阶梯TEE”税制

发布时间：2018-01-20 21:57

本文关键词： 职业年金 “阶梯TEE” 税惠政策　出处：《经济问题探索》2014年10期 　论文类型：期刊论文

【摘要】：发展职业年金有助于促进事业单位养老金制度改革,分担城镇基本养老保险的压力。国际经验表明,职业年金的发展需要政府税惠政策支持,但国际流行的年金"EET"税制目前不适合中国。可根据我国税制特点和国情,试行"阶梯TEE"税惠政策:即政府在年金缴费进入个人账户时,按比例分档次给予不同的税惠待遇,第一档免税,第二档给予按一个月薪金单独纳税的优惠,超过部分不再优惠。实证分析表明"阶梯TEE"税惠政策成本较低,是不与现行税制产生重大冲突,又能推动职业年金发展的过渡性税惠政策。
[Abstract]:The development of occupational pension helps to promote the reform of pension system in public institutions and share the pressure of urban basic old-age insurance. International experience shows that the development of occupational pension needs the support of government tax preference policy. However, the internationally popular annuity "EET" tax system is not suitable for China at present. According to the characteristics and national conditions of China's taxation system, we can try out the "ladder TEE" tax preference policy: that is, when the government pays annuity contributions to individual accounts. According to the scale to give different tax preferential treatment, the first file tax exemption, the second tax concession according to a month's salary tax. The empirical analysis shows that the "ladder TEE" tax preference policy is a transitional tax preference policy which does not conflict with the current tax system and can promote the development of occupational annuity.
【作者单位】：上海理工大学;
【基金】：教育部人文社科基金项目(12YJCZH158) 上海市教委科研创新项目(12YS065) 上海理工大学攀登计划项目(13XPB05)
【分类号】：F842.67
【正文快照】： 一、引言我国1995年开始的基本养老保险制度改革,建立起单位缴纳社会统筹费用、个人缴纳个人账户费用的制度。制度改革引起的一个争议是,事业单位人员缴费水平较低,或者不缴费,但领取的养老金却高于企业退休人员,有悖公平,也加重了养老保险制度的负担。为此,2008年国家推出事

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