对企业年金个税优惠政策改革的思考

Thoughts over Individual Tax Concession Policy Reform of Enterprise Annuity

本文旨在通过对天津滨海新区企业年金个税优惠试点的思考,来疏理我国企业年金税收优惠政策改革的战略方向。本文首先对滨海新区企业年金税收优惠政策的出台与叫停进行回顾;其次,分析了我国企业年金税收优惠政策的现状与问题;再次总结了企业年金个税优惠的国际经验;最后提出了对我国企业年金税收优惠政策的启示。

This paper aims to find out strategic direction of tax concessions reform in enterprise annuity in China, through looking back on the reform of tax concessions in enterprise annuity at Binhai New District in Tianjin. It first reviews the beginning and ending of the pilot reform; analyzes the current status and existing problems of tax concession policy of enterprise annuity; then summarizes international experience in this area; finally concludes with policy implications for tax concession of enterprise annuity in China.