我国企业年金税收优惠政策探析

企业年金是养老保险的重要补充。税收优惠是促进企业年金发展的重要手段。发达国家通过种种税收激励措施成功地发展了本国的企业年金,为我国完善年金税收优惠政策提供了可贵的经验。EET模式对于国家保持税收政策一致性、促进企业年金发展、提高退休职工收入水平有很大益处,是一种比较可取的税收制度。

Corporate annuity is an important supplement to the social pension scheme, and preferential taxation policy is an effective tool to drive its development. Developed countries have successfully promoted development of their corporate annuity business through various taxation inventive measures, offering valuable experience for the development of corporate annuity business in China. The EET model is conducive to maintain the consistency of a country＇s taxation policy, drive the development of corporate annuity, and increase the pension level of retirees, therefore it is a preferred taxation system for China.