摘要
企业年金作为我国养老保险体系中的第二支柱,因缺乏税收优惠政策而发展滞后,难以形成对基本养老保险的有力补充。通过将税收优惠政策和企业年金缴费率联系在一起进行考察,建立年金基金平衡模型,计算出为实现企业年金的目标替代率政府应实行多大程度的税收优惠政策。并运用成本——收益理论对这一税收优惠政策进行可行性评价,最终得到企业年金税收优惠政策能够以较小成本换来企业年金较大发展,并能够较大程度地提高整个社会福利水平的结论。
Enterprise pension as the second pillar in our social pension insurance system, due to lack of tax incentives and development lags behind, it is difficult to form strong supplementary for basic pension insurance. Through linking tax incentives policy to enterprise pen- sion contribution rate and establishing the pension fund balance model, calculated the government should implement tax incentives policies to what extent to achieve the goal of replacement rate of the enterprise pension. Then make a feasibility evaluation by using the cost - income theory, and get the conclusions that the tax incentives policy can promote large development of enterprise pension, enhance the greater level of social welfare conclusions with smaller cost.
出处
《技术经济与管理研究》
北大核心
2010年第2期94-97,共4页
Journal of Technical Economics & Management
基金
上海市曙光计划(编号:06SG54)
上海市教委科研创新项目(编号:09YS375)资助
关键词
企业年金
目标替代率
缴费率
税收优惠
enterprise pension
target replacement rate
contribution rate
tax incentives
