基于合意替代率的企业年金缴费率及税收优惠政策研究
发布时间：2018-03-24 06:04
本文选题：企业年金 切入点：替代率 出处：《复旦大学》2013年硕士论文
【摘要】：随着我国老龄化趋势加重,养老问题成为社会和学术界共同的关注热点。虽然养老保险体系相关政策早已出台,基本养老保险也几经改革,但我国居民养老仍依赖于基本养老保险,企业年金发展滞后,个人养老保险尚未建立。发展企业年金是大势所趋,也是政府和学者都认可的；有争议的是企业年金应该发展到什么水平,应该以怎样的力度促进企业年金的发展。本文从相关争议出发,根据我国养老保险体系实际情况和根本目标,确定企业年金的缴费率水平以及以该缴费率为基础的税收优惠政策。 本文分为五章。第一章引言主要介绍本文的研究背景、研究目的以及相关文献综述。第二章对多层次养老保险体系,特别是企业年金的来源及在我国的发展情况进行了介绍,并根据我国的实践中的问题,提出养老保险体系的改革发展方向。第三章从需求和供给两个方面定量计算了养老保险的合意替代率,并从中得出企业年金合意替代率与缴费率上限。第四章引入年金增长率概念,建立企业年金基金平衡模型并进行敏感度分析,得到合意替代率下的企业年金缴费率水平,现阶段约为12.1%,并应逐渐上升至33.6%。第五章基于企业年金的缴费率水平,对税收优惠政策进行成本收益分析,提出相应政策建议：推行EET模式的税惠政策,提高缴费阶段的免税比例；建立税惠政策的长效机制,为养老保险体系的进一步发展建立坚实基础；加强相关制度建设及监管,有效降低税惠政策的社会成本。
[Abstract]:With the aggravation of the aging trend in China, the pension issue has become a hot concern in both social and academic circles. Although the endowment insurance system related policy has already been introduced, the basic pension system has been reformed for several times, but our country still depends on the basic old-age pension insurance, enterprise annuity development lag, personal pension insurance has not been established. The development of enterprise annuity is represent the general trend also, the government and scholars have recognized; controversial is the enterprise annuity should be developed to what level, should how to promote the development of enterprise annuity. This article from the related disputes, according to the actual situation of China's pension insurance system and the basic goal, determine the enterprise annuity payment rate level and preferential tax policies as the basis the rate of the payment.
鏈枃鍒嗕负浜旂珷.绗竴绔犲紩瑷，
本文编号：1657015
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