摘要
采用一般均衡世代交叠模型,根据现行企业年金纳税递延制度,以无纳税递延经济体为基准,研究企业年金纳税递延对不同收入家庭产生的影响。研究表明,高收入人群由于适用的工作期税率远高于退休期税率,企业年金纳税递延将同时提高其两期消费,大幅改善其福利水平;低收入人群由于其适用的工作期税率低于退休期税率,企业年金纳税递延反而会降低其退休期消费;中等收入人群的工作期税率和退休期税率相差无几,退休期消费差别不大。这反映出现行大一统的企业年金纳税递延政策在制度设计上有失公平。
Based on the standard of tax free deferred economy,a study is conducted in this paper to analyze the impact of annuity tax deferred system on families with different incomes with the application of equilibrium overlapping generation model according to the annuity tax deferred system in force. The result reveals that annuity tax deferred system can expand two kinds of consumption and significantly improve their welfare because the applicable tax rate of working is much higher than the rate of retirement of high-income people. Because the applicable tax rate of working is pretty lower than the rate of retirement of low-income people,tax deferred annuity will lead to the reduction of the consumption of retirement. The tax rate of working is as the same as tax rate of retirement of middle-income people,and the consumption of retirement is not very different from that of working. This study shows that the current unified tax deferred annuity policy is unfair in the system design.
出处
《税务与经济》
CSSCI
北大核心
2016年第4期65-74,共10页
Taxation and Economy
基金
国家自然科学基金项目(项目编号:71403305)
教育部人文社科研究项目(项目编号:14YJC790118)
