基于延税制的企业年金个人税收政策优化研究

发布时间：2018-01-28 05:59

本文关键词： 企业年金延税制个人税收政策缴费率替代率　出处：《浙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国从1991年正式提出要建立基本养老保险、企业补充养老保险以及个人储蓄性养老保险相结合的多层次养老保险体系至今已有二十多年。这期间,作为社会保障的支柱之一的企业年金得到了较大的发展,但和国外发达国家的发展程度以及我们的期望目标相比还有很大差距。党的十八届三中全会提出“加快发展企业年金、职业年金、商业保险,构建多层次社会保障体系”。为促进我国多层次养老保险体系的发展,提升企业年金的规模,财政部、人力资源社会保障部、国家税务总局三部门于2013年12月出台了促进企业年金和职业年金发展的个人所得税递延纳税政策。本文基于这一延税制背景,对企业年金的个人税收政策进行进一步的细化研究,通过研究该税收政策下可能达到的替代率效果来提出对政策进行优化的方案,从而为今后企业年金个人税收政策的细则制定及完善提供参考。本文从介绍选题背景、研究意义出发,阐述了研究内容和方法,并对国内外企业年金税收政策方面的文献进了行回顾、评析；接着,分析企业年金及其税收优惠的理论,介绍税收优惠的基本内容以及实施税收优惠政策对于发展企业年金的必要性；随后,对国外和国内的企业年金及税收政策发展实践进行了对比、论述,分析我国相关税收政策存在的问题；然后,在此基础上通过建立企业年金基金平衡模型,测算了现有延税制政策下企业年金能达到的替代率,并对目标替代率下的个人缴费率进行了计算,从而提出要提高企业年金个人缴费税收优惠幅度及实行有弹性的税收政策的构想,并且进行了政策优化的可行性分析,证明该税收政策是可行的；最后,根据量化研究结果,进一步提出了完善企业年金税收政策需把握的原则和政策建议。
[Abstract]:Since 1991, China formally proposed to establish basic old-age insurance, enterprise supplementary pension insurance and personal savings pension insurance combined with multi-level pension insurance system has been more than 20 years. As one of the pillars of social security, enterprise annuity has been greatly developed. However, compared with the developed countries and our expectations, there is still a big gap. The third Plenary session of the 18 CPC Central Committee proposed "speeding up the development of enterprise annuity, occupational pension, commercial insurance." In order to promote the development of the multi-level endowment insurance system in our country and enhance the scale of the enterprise annuity, the Ministry of Finance, the Ministry of Human Resources and Social Security. In December 2013, the three departments of the State Administration of Taxation issued the personal income tax deferred tax policy to promote the development of enterprise annuity and occupational annuity. The personal tax policy of enterprise annuity is studied further, and the scheme of optimizing the policy is put forward by studying the possible substitution rate effect under the tax policy. In order to provide a reference for the future corporate annuity individual tax policy formulation and improvement. This paper introduces the background and significance of the research, expounds the contents and methods of the research, and reviews and comments on the domestic and foreign literature on occupational pension tax policy; Then, it analyzes the theory of enterprise annuity and its tax preference, introduces the basic content of tax preference and the necessity of implementing preferential tax policy for the development of enterprise annuity. Then, the author compares the development practice of enterprise annuity and tax policy at home and abroad, and analyzes the problems existing in the relevant tax policies in China. Then, by establishing the balance model of enterprise annuity fund, this paper calculates the substitution rate of enterprise annuity under the existing extended tax system, and calculates the individual contribution rate under the target substitution rate. Therefore, the author puts forward the idea of raising the preferential range of individual payment tax and carrying out flexible tax policy, and analyzes the feasibility of policy optimization, which proves that the tax policy is feasible; Finally, according to the quantitative research results, the author further puts forward the principles and policy suggestions to improve the enterprise annuity tax policy.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.629;F812.42

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