本文關(guān)鍵詞： 企業(yè)年金 延稅制 個(gè)人稅收政策 繳費(fèi)率 替代率　出處：《浙江大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：我國(guó)從1991年正式提出要建立基本養(yǎng)老保險(xiǎn)、企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)以及個(gè)人儲(chǔ)蓄性養(yǎng)老保險(xiǎn)相結(jié)合的多層次養(yǎng)老保險(xiǎn)體系至今已有二十多年。這期間,作為社會(huì)保障的支柱之一的企業(yè)年金得到了較大的發(fā)展,但和國(guó)外發(fā)達(dá)國(guó)家的發(fā)展程度以及我們的期望目標(biāo)相比還有很大差距。黨的十八屆三中全會(huì)提出“加快發(fā)展企業(yè)年金、職業(yè)年金、商業(yè)保險(xiǎn),構(gòu)建多層次社會(huì)保障體系”。為促進(jìn)我國(guó)多層次養(yǎng)老保險(xiǎn)體系的發(fā)展,提升企業(yè)年金的規(guī)模,財(cái)政部、人力資源社會(huì)保障部、國(guó)家稅務(wù)總局三部門(mén)于2013年12月出臺(tái)了促進(jìn)企業(yè)年金和職業(yè)年金發(fā)展的個(gè)人所得稅遞延納稅政策。本文基于這一延稅制背景,對(duì)企業(yè)年金的個(gè)人稅收政策進(jìn)行進(jìn)一步的細(xì)化研究,通過(guò)研究該稅收政策下可能達(dá)到的替代率效果來(lái)提出對(duì)政策進(jìn)行優(yōu)化的方案,從而為今后企業(yè)年金個(gè)人稅收政策的細(xì)則制定及完善提供參考。 本文從介紹選題背景、研究意義出發(fā),闡述了研究?jī)?nèi)容和方法,并對(duì)國(guó)內(nèi)外企業(yè)年金稅收政策方面的文獻(xiàn)進(jìn)了行回顧、評(píng)析；接著,分析企業(yè)年金及其稅收優(yōu)惠的理論,介紹稅收優(yōu)惠的基本內(nèi)容以及實(shí)施稅收優(yōu)惠政策對(duì)于發(fā)展企業(yè)年金的必要性；隨后,對(duì)國(guó)外和國(guó)內(nèi)的企業(yè)年金及稅收政策發(fā)展實(shí)踐進(jìn)行了對(duì)比、論述,分析我國(guó)相關(guān)稅收政策存在的問(wèn)題；然后,在此基礎(chǔ)上通過(guò)建立企業(yè)年金基金平衡模型,測(cè)算了現(xiàn)有延稅制政策下企業(yè)年金能達(dá)到的替代率,并對(duì)目標(biāo)替代率下的個(gè)人繳費(fèi)率進(jìn)行了計(jì)算,從而提出要提高企業(yè)年金個(gè)人繳費(fèi)稅收優(yōu)惠幅度及實(shí)行有彈性的稅收政策的構(gòu)想,并且進(jìn)行了政策優(yōu)化的可行性分析,證明該稅收政策是可行的；最后,根據(jù)量化研究結(jié)果,進(jìn)一步提出了完善企業(yè)年金稅收政策需把握的原則和政策建議。
[Abstract]:Since 1991, China formally proposed to establish basic old-age insurance, enterprise supplementary pension insurance and personal savings pension insurance combined with multi-level pension insurance system has been more than 20 years. As one of the pillars of social security, enterprise annuity has been greatly developed. However, compared with the developed countries and our expectations, there is still a big gap. The third Plenary session of the 18 CPC Central Committee proposed "speeding up the development of enterprise annuity, occupational pension, commercial insurance." In order to promote the development of the multi-level endowment insurance system in our country and enhance the scale of the enterprise annuity, the Ministry of Finance, the Ministry of Human Resources and Social Security. In December 2013, the three departments of the State Administration of Taxation issued the personal income tax deferred tax policy to promote the development of enterprise annuity and occupational annuity. The personal tax policy of enterprise annuity is studied further, and the scheme of optimizing the policy is put forward by studying the possible substitution rate effect under the tax policy. In order to provide a reference for the future corporate annuity individual tax policy formulation and improvement. This paper introduces the background and significance of the research, expounds the contents and methods of the research, and reviews and comments on the domestic and foreign literature on occupational pension tax policy; Then, it analyzes the theory of enterprise annuity and its tax preference, introduces the basic content of tax preference and the necessity of implementing preferential tax policy for the development of enterprise annuity. Then, the author compares the development practice of enterprise annuity and tax policy at home and abroad, and analyzes the problems existing in the relevant tax policies in China. Then, by establishing the balance model of enterprise annuity fund, this paper calculates the substitution rate of enterprise annuity under the existing extended tax system, and calculates the individual contribution rate under the target substitution rate. Therefore, the author puts forward the idea of raising the preferential range of individual payment tax and carrying out flexible tax policy, and analyzes the feasibility of policy optimization, which proves that the tax policy is feasible; Finally, according to the quantitative research results, the author further puts forward the principles and policy suggestions to improve the enterprise annuity tax policy.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F842.629;F812.42

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