本文選題：企業(yè)年金 + 稅收優(yōu)惠模式��； 參考：《山西財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：我國(guó)作為一個(gè)發(fā)展中國(guó)家，伴隨著國(guó)內(nèi)經(jīng)濟(jì)的快速發(fā)展和日趨嚴(yán)重的人口老齡化現(xiàn)象，國(guó)家面臨的養(yǎng)老壓力越來越大，國(guó)家基本養(yǎng)老保險(xiǎn)面臨的給付壓力也隨之增加，這些都迫切地要求國(guó)家改變現(xiàn)有的養(yǎng)老保障體系，尋求更為有效的養(yǎng)老方式。作為三支柱養(yǎng)老保障模式中的第二支柱，企業(yè)年金在國(guó)外取得了巨大發(fā)展，其對(duì)緩解國(guó)家養(yǎng)老壓力所發(fā)揮的作用也是有目共睹的。我國(guó)在不斷增大的養(yǎng)老壓力下，從二十世紀(jì)九十年代初開始，在試點(diǎn)地區(qū)開展補(bǔ)充養(yǎng)老保險(xiǎn)制度的試行，到2000年，將補(bǔ)充養(yǎng)老保險(xiǎn)規(guī)范為企業(yè)年金，為進(jìn)一步推動(dòng)企業(yè)年金創(chuàng)造了條件。然而，經(jīng)過這二十多年的發(fā)展，企業(yè)年金卻沒有如專家學(xué)者所預(yù)期般的那樣飛速發(fā)展，其發(fā)展速度與我國(guó)的經(jīng)濟(jì)發(fā)展極不相符，究其原因，就是缺乏有效的稅收優(yōu)惠政策的推動(dòng)致使企業(yè)和職工參與企業(yè)年金計(jì)劃的積極性沒有被充分調(diào)動(dòng)起來。由此看來，就我國(guó)企業(yè)年金稅收優(yōu)惠模式的選擇與完善這一問題進(jìn)行深入的理論和實(shí)證研究，對(duì)于我國(guó)企業(yè)年金的發(fā)展是具有積極意義的。因此，本文選擇《中國(guó)企業(yè)年金稅收優(yōu)惠模式研究》作為研究課題，就我國(guó)的企業(yè)年金稅收優(yōu)惠模式進(jìn)行深入地探索研究，希望就這一課題能夠提供一些可行的建議，來促進(jìn)我們國(guó)家企業(yè)年金事業(yè)的發(fā)展。 本文共由六個(gè)部分組成： 第一部分是論文的導(dǎo)論部分，，主要就本文的研究背景及意義進(jìn)行了闡述，介紹了一些與論文主題相關(guān)的參考文獻(xiàn)資料，以及論文所運(yùn)用的研究方法，并在此基礎(chǔ)上，總結(jié)了本文的創(chuàng)新與不足。 第二部分是企業(yè)年金的理論基礎(chǔ)。在這部分中，首先對(duì)企業(yè)年金的含義和功能做了簡(jiǎn)要的概述，并介紹了企業(yè)年金的稅收模式以及企業(yè)年金稅收政策可能給社會(huì)經(jīng)濟(jì)帶來的正負(fù)效應(yīng)。接著從企業(yè)層面和個(gè)人生命周期理論兩個(gè)角度介紹了企業(yè)年金建立的理論基礎(chǔ)。最后，文章將企業(yè)年金制度在我國(guó)的發(fā)展歷程分為了兩個(gè)時(shí)期：即補(bǔ)充養(yǎng)老保險(xiǎn)時(shí)期和企業(yè)年金試行時(shí)期，并就這兩個(gè)時(shí)期的發(fā)展特點(diǎn)做了簡(jiǎn)要說明。 第三部分主要是介紹現(xiàn)階段我國(guó)企業(yè)年金的發(fā)展?fàn)顩r及其稅收優(yōu)惠政策。通過對(duì)具體數(shù)據(jù)的列舉以及對(duì)比，描述了我國(guó)企業(yè)年金在現(xiàn)階段的發(fā)展?fàn)顩r，包括在發(fā)展過程中所遭遇的問題及面臨的挑戰(zhàn)。然后分別從國(guó)家和地方兩個(gè)層面介紹了我國(guó)現(xiàn)行的企業(yè)年金稅收政策，選取了幾個(gè)典型地市來說明我國(guó)現(xiàn)行稅收政策的執(zhí)行情況，找出其中問題所在。 第四部分為企業(yè)年金稅收模式的比較。首先介紹了現(xiàn)存的八種不同的關(guān)于企業(yè)年金的稅收組合，并根據(jù)這八種不同的稅收模式進(jìn)行研究假設(shè)。通過計(jì)算，從年金增長(zhǎng)額和總征稅額兩個(gè)方面分析，得出了對(duì)八種不同的稅收模式的經(jīng)濟(jì)影響的評(píng)價(jià)。 第五部分分析企業(yè)年金稅收模式的普遍性。這部分以美國(guó)、英國(guó)和日本三個(gè)國(guó)家作為分析標(biāo)本，著重研究其采用的稅收模式、執(zhí)行的具體政策，以及這種稅收模式對(duì)其企業(yè)年金發(fā)展的影響。通過對(duì)這三個(gè)典型國(guó)家的企業(yè)年金稅收優(yōu)惠政策的分析，找到我國(guó)可借鑒之處。 第六部分也即本文的最后部分，是我國(guó)企業(yè)年金稅收政策的完善。根據(jù)前文中對(duì)我國(guó)企業(yè)年金現(xiàn)行稅收模式的分析說明，我國(guó)目前已經(jīng)出臺(tái)相關(guān)政策，學(xué)習(xí)借鑒世界主流經(jīng)驗(yàn)，采用EET稅收模式。但這一政策在我國(guó)剛剛開始執(zhí)行，只是一個(gè)開始，一種實(shí)驗(yàn)，對(duì)于政策的具體執(zhí)行，尚有許多待完善之處。本部分圍繞EET模式不完善的方面，從政策制定，到具體實(shí)施執(zhí)行，再到對(duì)于整個(gè)過程的稅收監(jiān)管這三個(gè)方面提出了一些設(shè)計(jì)構(gòu)想。
[Abstract]:As a developing country, with the rapid development of the domestic economy and the growing aging of the population, the pressure of the state is increasing, and the pressure of the state basic endowment insurance is also increasing. All these urgently require the state to change the existing old-age security system and seek more effective support. As the second pillar of the three pillar old-age security model, the enterprise annuity has made great progress in foreign countries, and its role in alleviating the state pension pressure is also obvious. In China, the supplementary pension insurance system is carried out in the pilot area under the increasing pressure of the aged in 1990s. In the trial, by 2000, the pension insurance should be supplemented as an enterprise annuity, which creates conditions for further promotion of the enterprise annuity. However, after the development of these more than 20 years, the enterprise annuity has not developed as quickly as the experts and scholars have expected, and its development speed is very incompatible with the economic development of our country. The motivation of the effective tax preferential policy has not been fully mobilized by the enterprises and workers participating in the enterprise annuity plan. Therefore, it seems that the selection and improvement of the tax preferential mode of the enterprise annuity of our country is deeply theoretical and empirical, which is of positive significance for the development of China's enterprise annuity. In this paper, this paper chooses the tax preferential mode of Chinese enterprise annuity as a research topic, and explores the tax preferential mode of the enterprise annuity in our country, hoping to provide some feasible suggestions to promote the development of the enterprise annuity in our country.
This paper consists of six parts:
The first part is the introductory part of the paper, which mainly expounds the background and significance of the research, introduces some reference materials related to the topic of the paper, and the research methods used in the thesis, and on this basis, it summarizes the innovation and deficiency of this paper.
The second part is the theoretical basis of enterprise annuity. In this part, the meaning and function of enterprise annuity are briefly summarized, and the tax mode of enterprise annuity and the positive and negative effects that the tax policy of enterprise annuity may bring to the society and economy are introduced. Then, it is introduced from the two angles of the enterprise level and the personal life cycle theory. The theoretical foundation of the enterprise annuity is established. Finally, the article divides the development course of the enterprise annuity system into two periods: the period of supplementary pension insurance and the trial period of the enterprise annuity, and gives a brief explanation of the development characteristics of the two periods.
The third part mainly introduces the development status and tax preferential policies of Chinese enterprise annuity at the present stage. Through the enumeration and comparison of specific data, it describes the development status of Chinese enterprise annuity at the present stage, including the problems encountered in the process of development and the challenge facing it. Then, the national and local two levels are introduced respectively. The tax policy of enterprise annuity in our country has been introduced. Several typical cities have been selected to illustrate the implementation of our current tax policy and find out the problems.
The fourth part is the comparison of the tax model of the enterprise annuity. First, it introduces the existing eight different tax combinations on the enterprise annuity, and carries out the research hypothesis according to the eight different tax modes. Through the calculation, the economic effects on the eight different tax modes are obtained from the two aspects of the annuity growth and the total tax amount. Evaluation.
The fifth part analyzes the universality of the tax model of the enterprise annuity. This part takes three countries of the United States, the United Kingdom and Japan as an analytical specimen, focusing on the tax model adopted, the specific policies carried out, and the impact of the tax model on its enterprise annuity development. Through the tax preferential administration of the enterprise annuity in these three typical countries. The analysis of the policy to find out what our country can draw on.
The sixth part, the last part of this article, is the perfection of the tax policy of China's enterprise annuity. According to the analysis of the current tax model of China's enterprise annuity, our country has issued relevant policies to learn from the mainstream experience of the world and adopt the EET tax model. However, this policy has just begun to be implemented in China, only one of them. At the beginning, a kind of experiment, for the specific implementation of the policy, still has many aspects to be perfected. This part puts forward some design ideas about the three aspects of the imperfect aspects of the EET model, from policy making to specific implementation, and then to the tax supervision of the whole process.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.629;F812.42

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