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在工资薪金收入群体实施补充养老保险税收递延完全具备现实的可操作性税延型补充养老保险是在课税事实不变的情况下,通过推迟养老保险的计税时间,引导和支持纳税主体为老年生活做储备的一种经济行为。2009年,国务院原则同意上海试点个人补充养老保险税收递延,但因社会个人收入、消费、税收征缴等综合性的信息平台尚未健全,在全社会实施税收递延的基础条件尚不具备,使得这一政策迟迟未付诸
In the wage and salary income groups to implement supplementary pension insurance tax deferral fully possesses realistic operability tax extension supplementary pension insurance is in the case of the same tax, by delaying the pension insurance tax time to guide and support the taxpayers An economic act of stocking old age. In 2009, the State Council agreed in principle to Shanghai pilot individuals to supplement the tax deferral of pension insurance. However, comprehensive social information platforms such as personal income, consumption and tax collection have not been established yet. The basic conditions for the implementation of tax deferral in the whole society are not yet available. Make this policy has not yet been put into practice