激励约束双重缺失下企业年金税收体系的构建

The Establishment of Occupational Pension Tax System in lack of Incentives and Constraints

企业年金在我国发展缓慢主要源于税收体系的不完备性。单一的税惠比例无法兼顾效率与公平,使所得税惠政策无法起到必要的激励作用;同时,缺少优税合格资格规定的企业年金计划运行也缺乏必要的约束。激励约束机制的双重缺失成为企业年金发展的桎梏。当前,税收体系的完善既要求确立EET税惠模式保持效率性,也要防止对高薪雇员过度优惠兼顾公平,同时需规定税惠政策的适格条件形成约束,使企业年金制度在统一的税收体系框架内顺利运行。

The reason why the development of occupational pension is slow in China lies in the incompleteness of the tax system.The single preferential tax rate can＇t take both efficiency and fairness into account,which makes preferential tax policies not to be incentives.And qualifications for tax allowance being missing also makes the operation of this plan lack of the necessary constraints.At present,the improvement of tax system includes two sides.EET mode should be taken for efficiency,and be designed against favoring high-paid employees for fairness,and qualifications should be specified for constraints.Then the occupational pension will run smoothly within the framework of tax laws.