期刊文献+

分析事业单位补调资与补缴养老保险个税扣缴

下载PDF
导出
摘要 针对事业单位补调资与补缴养老保险个税扣缴进行分析,探讨了事业单位养老保险新政要点,结合这些内容,分别介绍了补调资个人所得税的扣缴,补扣养老保险和职业年金的个人所得税的扣缴方法.希望通过对这些内容的分析,能够为事业单位职工权益提供保障,并且捋顺事业单位补调资与补缴养老保险个税的扣缴.
作者 田霞
出处 《区域治理》 2018年第35期44-44,共1页 REGIONAL GOVENANCE
  • 相关文献

二级参考文献30

  • 1李秀芳,傅安平,王静龙.保险精算[M].北京:中国人民大学出版社.2008.
  • 2上海保监局.上海个人税收递延型养老保险运营机制项目报告[R].2007..
  • 3Andrew, Paul Johnson. The Taxation of Private Pensions [ M ]. Parchment(Oxford) Ltd Press, 1994.
  • 4Adema, Ladaique. Is the European Welfare State Really More Expensive? Indicators on Social Spending, 1980 -2012 and a Manual to the OECD Social Expenditure Database(SOCx)[ A]. OECD Social, Employment and Migration Working Papers [ C ]. OECD Publishing,2011, (124).
  • 5Clara Busana Banterle. Incentives to Contributing to Supplementary Pension Funds:Going Beyond Tax Incen- tives[ J]. Geneva Papers,2002,27:555 - 570.
  • 6Kiker, Sherrie L. W. Rhine. Income Taxes and Employer Pension Contributions [ J]. Applied Economics, 1990, (22) :639 -651.
  • 7Donald Cymrot. Private Pension Saving : The Effect of Tax Incentives on the Rate of Return [ J ]. Southern Eco- nomic Journal, 1980 ,d7 ( 1 ) : 179 - 190.
  • 8John Creedy, Ross Guest. Changes in the taxation of private pensions: Macroeconomic and welfare effects [ J]. Journal of Policy Modeling,2008, (30) :693 - 712.
  • 9Kwang-Yeol Yoo, Alain de Serres. Tax Treatment of Private Pension Savings in OCDE Countries [ R ]. OECD,2005. 11.
  • 10K. Caminada, K. Goudswaard. Revenue Effects of Tax Facilities for Pension Savings [ J ]. Atlantic Economic Journal,2008,36 (2) : 233 - 246.

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部