企业年金缴费个人所得税受益分析

On the Benefit Analysis of Individual Income Tax for Enterprise Annuity

为促进我国多层次养老保险体系的发展,国家有关部门发布文件对企业年金缴费个人所得税的延税处理进行了规定。本文建立模型,从企业年金缴费个人所得税角度研究了员工的受益问题,分析了投资收益率、距退休年限因素与个人所得税受益的关系。

In order to promote the development of China^s multi--level endowment insurance sys- tem, the relevant departments of our country issued a document on the deferred tax treatment for per- sonal income tax of enterprise annuity payments. Through establishing a model, the benefit of the em- ployees participating in the enterprise annuity from the perspective of the individual income tax is stud- ied, the relationship between the rate of return on investment, the length of retirement and the benefit of individual income tax is analyzed.