企业年金税惠政策的经济学分析

An economics analysis on preferential taxation policies towards corporate annuity

目前,统一完善的税收优惠政策已成为企业年金制度发展的迫切要求,它直接影响着企业年金制度变迁的方式、企业年金需求及整个养老保障体系的政策选择等问题。因此,从制度变迁、需求弹性、收入替代效用等经济学范畴出发进行分析,可得出目前我国应尽快建立与企业年金发展相配套的税收优惠政策这一结论,但需注意的是应防止利用税惠政策优惠高薪雇员以及企业年金与基本养老金衔接的问题。

Currently, there is an urgent need to establish a uniform preferential taxation policy for development of corporate annuity. It will have direct impact on system evolution of and demands for corporate annuity, and even on policy selection of the whole social pension system. An analysis from the perspectives of system evolution, demands elasticity, and income replacement effect arrived at the conclusion that China should establish a full set of preferential taxation policies in correspondence with the development of corporate annuity. But we should guard against the problem of maneuvering the preferential taxation policies for the benefit of high-income employees and the interfacing of corporate annuity plans with the basic social pension program.