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企业年金市场的培育和发展涉及多个政策领域,其中,实行税收优惠政策是发展企业年金的关键性制度安排。根据发达国家企业年金计划近年来迅速发展的经验,世界上多数国家依据各国的现实条件对企业年金计划采取了各具特色的税收优惠政策,作为促进企业年金发展导向的税收政策已经成为约束企业年金市场健康发展的重要条件之一。国内学者对企业年金税制的研究主要集中在如下三个方面:合理性、税制模式选择及税收政策成本效应的研究。
The cultivation and development of the enterprise annuity market involves a number of policy areas. Among them, the introduction of preferential taxation policies is the key institutional arrangement for the development of enterprise annuities. According to the rapid development of developed country enterprise annuity plan in recent years, most countries in the world have adopted special tax preferential policies for enterprise annuity plans according to the actual conditions in various countries. As a policy of promoting the development of annuity, tax policies have become a constraint on enterprise annuity One of the important conditions for the healthy development of the market. Domestic scholars study the enterprise annuity tax system mainly in the following three aspects: the rationality, the tax model choice and the tax policy cost effect research.