企业年金税惠政策的税收平滑作用研究

The Income Smoothing Effect of the Preferential Tax Policy for Enterprise Annuity Program

企业年金递延税优惠政策的实施存在着税收平滑作用,即将工作期高税率阶梯上的工资收入转移到退休后低税率阶梯上进行个税缴纳,从而减少税负。本文通过对我国现行税惠政策下平滑作用的分析和测算,认为我国当前税惠政策的平滑作用整体较小,激励不足。通过对现行税惠政策各项约束细则效率和公平的具体分析发现:第一、我国退休期的个税交纳不像工作期一样存在每月3500元的免除,这会使得平滑作用整体降低,尤其是对低收入者影响很大,大大降低税惠的激励作用;第二、按照工资的固定比例进行税惠限制会在限制高收入者税惠平滑作用的同时也降低中、低收入者的税惠程度,而固定储蓄金额的限制可以解决这个问题。

The preferential policy of deferred payment of smoothing effect, namely, by contributing to an enterprise bility by deferring income tax payment from the working individual income tax on enterprise annuity has an income annuity plan,an individual can reduce his or her tax lia- stage when marginal tax rates are high till the retirement stage when the tax rates are lower. This paper analyzed and quantified the income smoothing benefit of the enterprise annuity tax policy implemented in China and found that such effect was very small. By the analysis of the constraints of the existing tax benefits from the aspects of efficiency and fairness,we found that, firstly, unlike the tax rates during the working period,there were no exemptions of 3500 yuan per month during the retirement period, which decreased the income smoothing effect on a fixed percentage of salary not o , es nly pecially for the low-income group;secondly,the tax benefit restriction based limited the income smoothing benefit for the high-income group but also the low and medium-income group. The restriction of a fixed amount of savings could solve this problem