基于税收储蓄效应的企业年金税收优惠制度评析

我国企业年金基金的规模以每年400多亿的速度扩大,但其覆盖面仍不到基本养老保险的6%,因而企业年金税收优惠政策被学者们一致认为是制约企业年金计划发展的瓶颈。在我国51.3%的高储蓄率背景下,为了降低储蓄、扩大内需、研究企业年金计划对国民储蓄的影响,本文基于税收储蓄效应的视角,从公共储蓄和居民储蓄两个方面进行了详细的影响效应分析,最终得出我国的次优选择应该是部分TEE模式。

The scale of enterprise annuity fund expands at the speed of 40 billions each year, but the coverage is less than 6% of the basic pension insurance. Therefore, many scholars agreed that the tax preference policy of enterprise annuity is the bottleneck restriction of the plan. Under the background of 51.3% high saving rate, the article studies in detail on the influence of tax saving from public savings and personal savings, which is in order to lower savings rate, expand domestic demand and research the effect of enterprise annuity to national savings. In conclusion, the second- best solution is the partial TEE mode.