期刊文献+

个税新政对企业年金的影响 被引量:7

原文传递
导出
摘要 财政部、人力资源社会保障部、国税总局于2013年底出台了《关于企业年金职业年金个人所得税有关问题的通知》(财税[2013]103号,以下简称103号文),明确了年金企业(单位)缴费及个人缴费暂缓缴纳个税的条件及额度,规定年金投资运营收益计入个账时暂不缴纳个税,规定了待遇领取阶段的个税征缴规则,实质上确立了年金个税征缴的EET模式。
作者 赵倩
出处 《中国社会保障》 2014年第9期34-35,共2页 China Social Security
  • 相关文献

同被引文献84

  • 1刘昌平.中国企业年金工资替代率敏感性研究[J].世界经济,2005,28(10):33-40. 被引量:30
  • 2宋健敏.遗产动机与公共养老保险制度的效应分析[J].上海财经大学学报,2007,9(2):50-57. 被引量:2
  • 3Abadie, Alberto,2003. Semiparametric Instrumental Variable Estimation of Treatment Response Models. Jour- nal of Econometrics 113,231 - 263.
  • 4Attanasio, Orazio P. , DeLeire, Thomas, 2002. The effect of individual retirement account on household con- sumption and national saving. The Economic Journal 112,504 -538.
  • 5Chernozhuko ,Victor, Hansen, Christia,2004. The Effects of 401 (k) Participation on the Wealth Distribution: An Instrumental Quantile Regression Analysis. The Review of Economics and Statistics 86(3 ) ,735 -751.
  • 6Hermes, S. , 2006. What Role Do Financial and Health Constraints Play in Partial Retirement? Labor and Employment Relations Association Series, Proceedings of the 58th Annual Meeting.
  • 7Imrohoroglu, Ayse, Imrohoroglu, Selahattin, Joines, Douglas, H. , 1998. The Effect of Tax-Favored Retirement Accounts on Capital Accumulation. The American Economic Review, Sep 749 -766.
  • 8Gelber, Alexander M. ,2011. How do 401 (k)s Affect Saving? Evidence from Changes in 401 (k) Eligibility. American Economic Journal : Economic Policy 3 ( November 2011 ) : 103 - 122.
  • 9Ghilarducci, Teresa, Lessler, Joelle Saad, Fisher, Eloy, 2012. The macroeconomic stabilisation effects of Social Security and 401 (k) plans. Cambridge Journal of Economics36,237 -251.
  • 10Kitao, Sagiri, 2010. Individual retirement accounts, saving and labor supply. Economics Letters 108 (2), 197 - 200.

引证文献7

二级引证文献18

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部