我国企业年金的税收制度设计分析-analysis on tax system design of enterprise annuity in china.docxVIP

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我国企业年金的税收制度设计分析-analysis on tax system design of enterprise annuity in china.docx

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我国企业年金的税收制度设计分析-analysis on tax system design of enterprise annuity in china

AbstractAbstractAt present, occupational pension becomes the focal point of the society. Under the background of aging society, it is required to establish occupational pension system in China. The scale of occupational pension is not fit with its’ position in the pension security system. The reason is mainly due to the ungrounded favorable tax policies. Therefore, this thesis is aimed at explaining this topic in a systematic manner, with the hope of contributing to the reform of public pension system and the growth of national strength.Beginning with theory, this thesis analyses the benefit of the state, enterprises and workers, and indicates that the key to establishing the occupational pension lies in the weighting between cost and benefit. Focusing on this theory, this thesis constructs the favorable tax policies. This thesis is composed of three parts. The first part is the basic theory of the occupational pension, which mainly analyses the necessity of establishing the occupational pension, and the benefit of the state, enterprises and workers. The second part designs the favorable tax policies of our country. First points out the principle of design, and then constructs the favorable tax policies in detail, including the regime of occupational pension tax system, the base and rate of favorable taxes, the limitation on the qualification of enjoying favorable taxes and the regulation on occupational pension tax.KeywordsOccupational PensionFavorable Tax PoliciesCost of Tax Social Benefit目录目录引言………………………………………………………………………………………1 第 1 章企业年金税收优惠政策的理论分析………………………………………………3 1.1 发展企业年金的必要性………………………………………………………………31.2 我国企业年金发展现状………………………………………………………………41.3 实施企业年金税收优惠政策是发展企业年金的重要条件…………………………51.3.1 直接薪金税收成本………………………………………………………………61.3.2 年金税收成本……………………………………………………………………71.3.3 年金微观效益……………………………………………………………………101.3.4 年金社会效益……………………………………………………………………11 第 2 章国外企业年金税收制度设计经验…………………………………………………13 2.1 国外企业年金的发展得益于税收政策的支持……………………………………132.2 国外企业年金税收模式……………………………………………………………142.2.