我国个税递延型企业年金制度探析

Analysis on Annuity System of Personal Income Tax Deferred Type Enterprises in China

财政部《关于企业年金、职业年金个人所得税有关问题的通知》的出台,建立了我国企业年金的税优机制,通过分析新个税政策对发展我国企业年金的积极作用,以及实施过程中可能遇到问题,提出发展我国个税递延型企业年金政策的建议。

＂Notice on Issues of Enterprise Annuity and Occupational Annuity Personal Income Tax＂ issued by the Ministry of Finance was applied to establish a taxation optimized mechanism of the enterprises＇ annuity in China. With an analysis on the active role of the new personal income policy to the development of the enterprises＇ annuity in China and the problems occurred in the implementation process, proposals to develop the annuity policy of the personal income tax deferred enterprises in China were provided.