养老金税收制度:美、日、韩的经验与启示

Pension Tax Systems:Experiences from the United States,Japan and South Korea and Their Enlightenments to China

养老金体系和制度的发展完善离不开税收制度的支持。各国政府基于不同的政策目标,形成了不同的养老金税收制度。美国、日本和韩国在养老金税收制度设计方面具有较为成熟和丰富的经验,可为我国提供重要的参考。目前,我国养老金税收制度相对简单,存在进一步完善的空间,未来可以借鉴美国、日本和韩国养老金税收制度的实践经验,考虑对基本养老金在领取阶段征税、强化企业/职业年金计划的税收激励、设计多元化的个人养老金税收政策,并设计更加规范的税收优惠政策。

The development and improvement of the pension system and institution cannot be separated from the support of the tax system.The governments around the world have formed different pension tax systems based on various policy objectives.The United States,Japan,and South Korea have mature and rich experiences in designing pension tax systems.So far,the pension tax system in China is relatively simple,so there is still a room for further improvement.In the future,we can learn from the practical experiences of the United States,Japan,and South Korea,try to tax basic pensions at the withdrawal stage,strengthen the tax incentives for corporate/occupational pension plans,design diversified personal pension tax policies,and design more standardized tax preferential policies.