摘要
2012年全国企业年金基金累计结存4821亿元,较上年增长30%,显示了良好的发展势头。但是保监会2006年预测,我国企业年金规模将在2010年达到1万亿,3年多过去了,我国企业年金规模还远不足当年的预期,无论从企业年金参与率,资产比重,替代率,还是资产占资本市场比重来看,我国企业年金发展都严重不足。本文从税收优惠政策的角度分析企业年金发展不足的原因,认为我国企业年金下一步发展策略之关键就在于企业和个人缴费的税收优惠政策。
In 2012, the total amount of enterprise annuity funds has reached 482.1 billion RMB, with a 30% growth over the previous year, which maintains a decent development. The China Insurance Regulatory Commission predicted in 2006 that the scale of the enterprise annuity funds would be l trillion in 2010. However, the enterprise annuity funds seems to be severely underdeveloped, far less than the expected in participation rate, ratio to GDP, substitution rate and ratio to capital market. This paper analyzes the reasons of the underdevelopment from the perspective of tax preferential policies and states that the key issue to develop the enterprise annuity funds lies in the tax preferential policies of both enterprises and individuals.
出处
《萍乡高等专科学校学报》
2013年第5期15-19,共5页
Journal of Pingxiang College
关键词
企业年金
税收优惠政策
养老金改革
enterprise annuity funds
tax preferential policy
pension fund reform
