论鼓励企业年金发展的最优税收模式选择

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 a certain taxation policy, the development of corporate annuity requires active involvement of government, enterprises and employees. Different taxation policy has different incentive effect on each of the three parties. This paper analyzes the benefit function of government, employers and employees and their game relationship from the perspective of the optimal taxation policy model for DB-type of corporate annuity plans, therefore the optimal equilibrium result is a very valuable reference for government in considering taxation preferential policies to promote development at different stage of the corporate annuity business.