中国企业年金税收优惠模式研究

发布时间：2018-05-17 19:58

本文选题：企业年金 + 税收优惠模式　；参考：《山西财经大学》2014年硕士论文

【摘要】：我国作为一个发展中国家，伴随着国内经济的快速发展和日趋严重的人口老龄化现象，国家面临的养老压力越来越大，国家基本养老保险面临的给付压力也随之增加，这些都迫切地要求国家改变现有的养老保障体系，寻求更为有效的养老方式。作为三支柱养老保障模式中的第二支柱，企业年金在国外取得了巨大发展，其对缓解国家养老压力所发挥的作用也是有目共睹的。我国在不断增大的养老压力下，从二十世纪九十年代初开始，在试点地区开展补充养老保险制度的试行，到2000年，将补充养老保险规范为企业年金，为进一步推动企业年金创造了条件。然而，经过这二十多年的发展，企业年金却没有如专家学者所预期般的那样飞速发展，其发展速度与我国的经济发展极不相符，究其原因，就是缺乏有效的税收优惠政策的推动致使企业和职工参与企业年金计划的积极性没有被充分调动起来。由此看来，就我国企业年金税收优惠模式的选择与完善这一问题进行深入的理论和实证研究，对于我国企业年金的发展是具有积极意义的。因此，本文选择《中国企业年金税收优惠模式研究》作为研究课题，就我国的企业年金税收优惠模式进行深入地探索研究，希望就这一课题能够提供一些可行的建议，来促进我们国家企业年金事业的发展。本文共由六个部分组成：第一部分是论文的导论部分，，主要就本文的研究背景及意义进行了阐述，介绍了一些与论文主题相关的参考文献资料，以及论文所运用的研究方法，并在此基础上，总结了本文的创新与不足。第二部分是企业年金的理论基础。在这部分中，首先对企业年金的含义和功能做了简要的概述，并介绍了企业年金的税收模式以及企业年金税收政策可能给社会经济带来的正负效应。接着从企业层面和个人生命周期理论两个角度介绍了企业年金建立的理论基础。最后，文章将企业年金制度在我国的发展历程分为了两个时期：即补充养老保险时期和企业年金试行时期，并就这两个时期的发展特点做了简要说明。第三部分主要是介绍现阶段我国企业年金的发展状况及其税收优惠政策。通过对具体数据的列举以及对比，描述了我国企业年金在现阶段的发展状况，包括在发展过程中所遭遇的问题及面临的挑战。然后分别从国家和地方两个层面介绍了我国现行的企业年金税收政策，选取了几个典型地市来说明我国现行税收政策的执行情况，找出其中问题所在。第四部分为企业年金税收模式的比较。首先介绍了现存的八种不同的关于企业年金的税收组合，并根据这八种不同的税收模式进行研究假设。通过计算，从年金增长额和总征税额两个方面分析，得出了对八种不同的税收模式的经济影响的评价。第五部分分析企业年金税收模式的普遍性。这部分以美国、英国和日本三个国家作为分析标本，着重研究其采用的税收模式、执行的具体政策，以及这种税收模式对其企业年金发展的影响。通过对这三个典型国家的企业年金税收优惠政策的分析，找到我国可借鉴之处。第六部分也即本文的最后部分，是我国企业年金税收政策的完善。根据前文中对我国企业年金现行税收模式的分析说明，我国目前已经出台相关政策，学习借鉴世界主流经验，采用EET税收模式。但这一政策在我国刚刚开始执行，只是一个开始，一种实验，对于政策的具体执行，尚有许多待完善之处。本部分围绕EET模式不完善的方面，从政策制定，到具体实施执行，再到对于整个过程的税收监管这三个方面提出了一些设计构想。
[Abstract]:As a developing country, with the rapid development of the domestic economy and the growing aging of the population, the pressure of the state is increasing, and the pressure of the state basic endowment insurance is also increasing. All these urgently require the state to change the existing old-age security system and seek more effective support. As the second pillar of the three pillar old-age security model, the enterprise annuity has made great progress in foreign countries, and its role in alleviating the state pension pressure is also obvious. In China, the supplementary pension insurance system is carried out in the pilot area under the increasing pressure of the aged in 1990s. In the trial, by 2000, the pension insurance should be supplemented as an enterprise annuity, which creates conditions for further promotion of the enterprise annuity. However, after the development of these more than 20 years, the enterprise annuity has not developed as quickly as the experts and scholars have expected, and its development speed is very incompatible with the economic development of our country. The motivation of the effective tax preferential policy has not been fully mobilized by the enterprises and workers participating in the enterprise annuity plan. Therefore, it seems that the selection and improvement of the tax preferential mode of the enterprise annuity of our country is deeply theoretical and empirical, which is of positive significance for the development of China's enterprise annuity. In this paper, this paper chooses the tax preferential mode of Chinese enterprise annuity as a research topic, and explores the tax preferential mode of the enterprise annuity in our country, hoping to provide some feasible suggestions to promote the development of the enterprise annuity in our country.
This paper consists of six parts:
The first part is the introductory part of the paper, which mainly expounds the background and significance of the research, introduces some reference materials related to the topic of the paper, and the research methods used in the thesis, and on this basis, it summarizes the innovation and deficiency of this paper.
The second part is the theoretical basis of enterprise annuity. In this part, the meaning and function of enterprise annuity are briefly summarized, and the tax mode of enterprise annuity and the positive and negative effects that the tax policy of enterprise annuity may bring to the society and economy are introduced. Then, it is introduced from the two angles of the enterprise level and the personal life cycle theory. The theoretical foundation of the enterprise annuity is established. Finally, the article divides the development course of the enterprise annuity system into two periods: the period of supplementary pension insurance and the trial period of the enterprise annuity, and gives a brief explanation of the development characteristics of the two periods.
The third part mainly introduces the development status and tax preferential policies of Chinese enterprise annuity at the present stage. Through the enumeration and comparison of specific data, it describes the development status of Chinese enterprise annuity at the present stage, including the problems encountered in the process of development and the challenge facing it. Then, the national and local two levels are introduced respectively. The tax policy of enterprise annuity in our country has been introduced. Several typical cities have been selected to illustrate the implementation of our current tax policy and find out the problems.
The fourth part is the comparison of the tax model of the enterprise annuity. First, it introduces the existing eight different tax combinations on the enterprise annuity, and carries out the research hypothesis according to the eight different tax modes. Through the calculation, the economic effects on the eight different tax modes are obtained from the two aspects of the annuity growth and the total tax amount. Evaluation.
The fifth part analyzes the universality of the tax model of the enterprise annuity. This part takes three countries of the United States, the United Kingdom and Japan as an analytical specimen, focusing on the tax model adopted, the specific policies carried out, and the impact of the tax model on its enterprise annuity development. Through the tax preferential administration of the enterprise annuity in these three typical countries. The analysis of the policy to find out what our country can draw on.
The sixth part, the last part of this article, is the perfection of the tax policy of China's enterprise annuity. According to the analysis of the current tax model of China's enterprise annuity, our country has issued relevant policies to learn from the mainstream experience of the world and adopt the EET tax model. However, this policy has just begun to be implemented in China, only one of them. At the beginning, a kind of experiment, for the specific implementation of the policy, still has many aspects to be perfected. This part puts forward some design ideas about the three aspects of the imperfect aspects of the EET model, from policy making to specific implementation, and then to the tax supervision of the whole process.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.629;F812.42

【参考文献】