企业年金的税收政策研究

发布时间：2018-03-10 13:28

  本文选题：企业年金　切入点：财政政策研究　出处：《首都经济贸易大学》2016年博士论文　论文类型：学位论文

【摘要】：当前人口老龄化情况愈发严重,我国养老体系面临着日益严峻的挑战,企业年金作为我国目前多层次养老保障体系的重要组成部分,在社会、经济、政治、文化等多方面都有着显著的影响。具体到微观层面,企业年金的建立可以改善企业的人力资源管理结构,增强企业对于人才的吸引力。本文的落脚点在于企业年金的税收政策方面的研究,税收政策对于企业年金的激励效果不佳一直是我国企业年金制度中存在的问题。本文从企业年金与公共养老金、工资和税收优惠政策关系入手,剖析了企业年金的财政学、经济学等方面的理论内涵,另外,还梳理回顾了我国企业年金萌芽期、试点期、形成发展期三个阶段的发展演变历程及其特征。在实证方面,本文选取了上海证券交易所披露的951家上市公司2012年至2014年企业年报,通过面板Tobit模型进行计量,发现四种类型企业(国有企业、非国有企业、制造业企业和非制造业企业)规模越大,越有可能建立企业年金,呈现出较明显的企业年金规模效应。同时,还发现国有企业建立企业年金的意愿较容易受实际所得税率的影响,杠杆率和实际利息率估计系数在模型中都不显著,这意味着融资约束可能对企业年金的建立并没有显著的影响。本文还汇总分析了企业年金制度及税收政策的国际经验,提炼出借鉴价值。在以上基础上,提出了我国企业年金税收政策的对策建议。论文共分为6章:第1章整体描述了全文研究思路和研究方法,并对国内外企业年金税收政策的相关文献综述进行梳理与评析。第2章分析了企业年金税收政策的相关理论,简要介绍企业年金税收政策理论基础及制定依据,同时从供给和需求两个角度进行理论分析,并从宏微观两个方面就税收政策对企业年金进行效应分析。第3章主要介绍我国企业年金状况,包括企业年金发展历程,不同地域企业年金发展状况及税收政策的实施状况,结合我国企业年金税收政策的具体实施现状通过成本效应分析、成本弥补与效益激励,发现我国企业年金现行税收政策在法律规范方面、具体实施过程、优惠力度等方面存在的问题。第4章主要选取了上海证券交易所披露的951家上市公司2012年至2014年企业年报,通过实证检验了我国企业年金决策的影响因素,得出相应实证结论。第5章将国内外企业年金制度及税收政策的情况进行了对比,总结了国内外经验对于我国企业年金税制政策的启示。第6章基于全文的统筹研究,在推行税收政策、企业年金税制环节、监管体系对我国发展企业年金税制政策提出了相应的思路和建议。
[Abstract]:At present, the aging of the population is becoming more and more serious, and the pension system of our country is facing more and more serious challenges. As an important part of the current multi-level pension security system in our country, enterprise annuity is in the social, economic and political fields. Culture and other aspects have a significant impact. At the micro level, the establishment of enterprise pension can improve the human resources management structure of the enterprise. The focus of this paper is on the tax policy of enterprise annuity. The poor incentive effect of tax policy on enterprise annuity has always been a problem in China's enterprise annuity system. This paper analyzes the finance of enterprise annuity from the perspective of the relationship between enterprise annuity and public pension, wages and preferential tax policies. In addition, it reviews the evolution and characteristics of the three stages of enterprise annuity in China, such as the budding period, the pilot period and the development stage. In this paper, the annual reports of 951 listed companies from 2012 to 2014 were selected from Shanghai Stock Exchange, and four types of enterprises (state-owned enterprises, non-state-owned enterprises) were found by panel Tobit model. The larger the scale of manufacturing and non-manufacturing enterprises, the more likely it is to set up enterprise annuity, showing a more obvious scale effect of enterprise annuity. At the same time, It is also found that the willingness of state-owned enterprises to establish enterprise annuity is easily affected by the actual income tax rate, and the estimated coefficients of leverage ratio and real interest rate are not significant in the model. This means that financial constraints may not have a significant impact on the establishment of enterprise annuity. This paper also summarizes and analyzes the international experience of enterprise annuity system and tax policy, and extracts the reference value. The thesis is divided into six chapters: chapter 1 describes the whole research ideas and research methods. Chapter 2 analyzes the relevant theories of enterprise annuity tax policy, briefly introduces the theoretical basis and formulation basis of enterprise annuity tax policy. At the same time, it analyzes the effect of tax policy on enterprise annuity from two aspects of supply and demand. Chapter 3 mainly introduces the status of enterprise annuity in China, including the development course of enterprise annuity. The development of enterprise annuity and the implementation of tax policy in different regions, combined with the actual implementation of the tax policy of enterprise annuity in China, through the cost effect analysis, cost compensation and benefit incentive, In chapter 4, the author selects the annual reports of 951 listed companies from 2012 to 2014, which are disclosed by Shanghai Stock Exchange. Through the empirical test of the influencing factors of enterprise annuity decision-making in China, the corresponding empirical conclusions are drawn. Chapter 5 compares the domestic and foreign enterprise annuity system and tax policy. Chapter 6 is based on the overall study of the full text, in the implementation of tax policy, corporate annuity tax system, The supervision system has put forward the corresponding ideas and suggestions to the development of the enterprise annuity tax system in our country.
【学位授予单位】：首都经济贸易大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F812.42
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本文编号：1593542