美国补充养老金计划税收优惠政策经验及启示

Experience and Inspiration of Tax Incentive Policies on Supplementary Pension Scheme in USA

美国补充养老养老金计划税收优惠政策经历了由松到紧再宽松的历程。两种税收优惠模式互为补充、根据家庭情况提供税收抵免、对提前领取行为实行税收惩罚等措施大幅提高了美国补充养老保险计划参加率,有效抑制了提前领取行为,对中高收入群体发挥了补充作用,为基本养老金的目标定位提供了空间。美国经验为优化我国企业年金税收优惠政策提供了如下启示:允许多种税收优惠模式并存;将免税缴费比例上限调整为缴费额上限;允许企业年金单位缴费全部税前扣除,提高个人缴费免税上限;弱化提前退休行政干预,引入税收奖惩等经济干预措施。

The tax incentive policies on supplementary pension scheme in USA have experienced the progress from loose to tight to loose,which boost the supplementary pension.The tax incentive measures include two kinds of tax incentive modes complementing each other;providing tax credit according to family income and children number;implementing tax punishment on early payment of pension.Such measures have promoted the participation rate of supplementary pension schemes,reduced the probability of early pension payment,and left the room for targeting of basic pension.Based on the experience of USA,some suggestions are put forward,such as permitting the co-existence of different tax incentive mode;translating tax deduction ceiling from basing on contribution rate to contribution;substituting administrative penalty with tax penalty on early payment.