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企业年金计划在税收条件下,需要政府、计划参与企业和员工受益人三方积极参与才能够发展与壮大。在这一过程中,不同的税收政策对各方产生了不同的激励效应。本文以鼓励 DB 型计划年金发展的最优税收模式选择为例,分析了政府、企业和员工受益人三个主体的得益函数及其间的博弈关系,其最优均衡结果对于政府在年金发展不同阶段制定以促进企业年金发展的税收优惠政策将有重要参考价值。
Under the condition of taxation, the enterprise annuity plan needs the active participation of the government, planned participating enterprises and employee beneficiaries to develop and grow. In this process, different tax policies have different incentives for all parties. Taking the optimal tax model to encourage the development of DB plan annuity as an example, this paper analyzes the profit functions of the three main bodies of the government, enterprises and employee beneficiaries as well as the game relationship between them. Tax incentives that are formulated in stages to promote the development of enterprise annuity will have important reference value.