对我国企业年金税收优惠政策的一些思考——以美、德、日三国为例比较分析

Tax Preference of Corporate Pension Plan in China——Based on International Comparison

去年底,国务院公布有关限制企业年金个人及企业所得税征收优惠的政策,在我国面临人口老龄化和企业年金发展缓慢的背景下,这一规定的实施引起了社会的广泛争议。本文在对比国外发达国家企业年金税收制度的具体案例后,针对我国自身情况并结合数理分析、经济学分析等方法,讨论国际普遍流行的企业年金税收优惠制度在我国现阶段是否适用。

Last year,The State Council announced the restriction policy of personal and enterprise income tax on annuity,which aroused widespread controversy,especially in the background of aging population and slow growth of enterprise annuity. The paper compared the specific case of tax system on annuity in 3 developed countries,and discussion whether China is suitable for tax benefits on enterprise annuity,based on the methods of economics and mathematical analysis.