美国养老金的税收政策及启示

The Enlightenment of the Tax Policy of Pension Plans in the U.S.A.

美国养老金成功发展的重要基础之一就是政府税收政策的支撑,而目前制约我国养老金发展的重要原因恰恰是税收制度的不健全。因此,文章通过对美国养老金的税收政策的基本特点、经验进行归纳总结,探讨我国如何为养老金的发展提供更好的税收政策的保障。

An important foundation of the successful development of American pension plans is the sustaining of the government tax policy.However,it is that lacking of the support of the government tax policy baffles the development of pension plans in China.Thus,we are trying to discuss how to supply better tax policy to improve the pension plans in China using the experiences of American pension plans for reference.