促进我国企业年金发展的税收优惠政策选择

Preferential Taxation Policy Choices of Promoting China's Occupational Pension Development

企业年金是养老保障体系中的重要支柱,是企业吸引人才、增强凝聚力和竞争力的重要工具。税收优惠政策对促进企业年金发展具有重要作用。本文分析了我国现行年金税收优惠政策存在的问题,提出了建立EET年金模式、加大年金优惠力度、对年金优惠实行管制等政策建议。

Occupational pension is a mainstream in pension insurance system. It is an important factor to attract personnel, strengthen unity and competition for an enterprise. Preferential taxation policy plays an important role in improving the development of occupational pension. The article analyzes the problems in China＇s present pension preferential taxation policy, putting forward some policy suggestions, such as establishing pension mode EET, broadening the range of pension preference, managing the pension preference etc,