本文選題：企業(yè)年金　切入點：財政政策研究　出處：《首都經(jīng)濟貿(mào)易大學》2016年博士論文　論文類型：學位論文

【摘要】：當前人口老齡化情況愈發(fā)嚴重,我國養(yǎng)老體系面臨著日益嚴峻的挑戰(zhàn),企業(yè)年金作為我國目前多層次養(yǎng)老保障體系的重要組成部分,在社會、經(jīng)濟、政治、文化等多方面都有著顯著的影響。具體到微觀層面,企業(yè)年金的建立可以改善企業(yè)的人力資源管理結(jié)構(gòu),增強企業(yè)對于人才的吸引力。本文的落腳點在于企業(yè)年金的稅收政策方面的研究,稅收政策對于企業(yè)年金的激勵效果不佳一直是我國企業(yè)年金制度中存在的問題。本文從企業(yè)年金與公共養(yǎng)老金、工資和稅收優(yōu)惠政策關(guān)系入手,剖析了企業(yè)年金的財政學、經(jīng)濟學等方面的理論內(nèi)涵,另外,還梳理回顧了我國企業(yè)年金萌芽期、試點期、形成發(fā)展期三個階段的發(fā)展演變歷程及其特征。在實證方面,本文選取了上海證券交易所披露的951家上市公司2012年至2014年企業(yè)年報,通過面板Tobit模型進行計量,發(fā)現(xiàn)四種類型企業(yè)(國有企業(yè)、非國有企業(yè)、制造業(yè)企業(yè)和非制造業(yè)企業(yè))規(guī)模越大,越有可能建立企業(yè)年金,呈現(xiàn)出較明顯的企業(yè)年金規(guī)模效應。同時,還發(fā)現(xiàn)國有企業(yè)建立企業(yè)年金的意愿較容易受實際所得稅率的影響,杠桿率和實際利息率估計系數(shù)在模型中都不顯著,這意味著融資約束可能對企業(yè)年金的建立并沒有顯著的影響。本文還匯總分析了企業(yè)年金制度及稅收政策的國際經(jīng)驗,提煉出借鑒價值。在以上基礎(chǔ)上,提出了我國企業(yè)年金稅收政策的對策建議。論文共分為6章:第1章整體描述了全文研究思路和研究方法,并對國內(nèi)外企業(yè)年金稅收政策的相關(guān)文獻綜述進行梳理與評析。第2章分析了企業(yè)年金稅收政策的相關(guān)理論,簡要介紹企業(yè)年金稅收政策理論基礎(chǔ)及制定依據(jù),同時從供給和需求兩個角度進行理論分析,并從宏微觀兩個方面就稅收政策對企業(yè)年金進行效應分析。第3章主要介紹我國企業(yè)年金狀況,包括企業(yè)年金發(fā)展歷程,不同地域企業(yè)年金發(fā)展狀況及稅收政策的實施狀況,結(jié)合我國企業(yè)年金稅收政策的具體實施現(xiàn)狀通過成本效應分析、成本彌補與效益激勵,發(fā)現(xiàn)我國企業(yè)年金現(xiàn)行稅收政策在法律規(guī)范方面、具體實施過程、優(yōu)惠力度等方面存在的問題。第4章主要選取了上海證券交易所披露的951家上市公司2012年至2014年企業(yè)年報,通過實證檢驗了我國企業(yè)年金決策的影響因素,得出相應實證結(jié)論。第5章將國內(nèi)外企業(yè)年金制度及稅收政策的情況進行了對比,總結(jié)了國內(nèi)外經(jīng)驗對于我國企業(yè)年金稅制政策的啟示。第6章基于全文的統(tǒng)籌研究,在推行稅收政策、企業(yè)年金稅制環(huán)節(jié)、監(jiān)管體系對我國發(fā)展企業(yè)年金稅制政策提出了相應的思路和建議。
[Abstract]:At present, the aging of the population is becoming more and more serious, and the pension system of our country is facing more and more serious challenges. As an important part of the current multi-level pension security system in our country, enterprise annuity is in the social, economic and political fields. Culture and other aspects have a significant impact. At the micro level, the establishment of enterprise pension can improve the human resources management structure of the enterprise. The focus of this paper is on the tax policy of enterprise annuity. The poor incentive effect of tax policy on enterprise annuity has always been a problem in China's enterprise annuity system. This paper analyzes the finance of enterprise annuity from the perspective of the relationship between enterprise annuity and public pension, wages and preferential tax policies. In addition, it reviews the evolution and characteristics of the three stages of enterprise annuity in China, such as the budding period, the pilot period and the development stage. In this paper, the annual reports of 951 listed companies from 2012 to 2014 were selected from Shanghai Stock Exchange, and four types of enterprises (state-owned enterprises, non-state-owned enterprises) were found by panel Tobit model. The larger the scale of manufacturing and non-manufacturing enterprises, the more likely it is to set up enterprise annuity, showing a more obvious scale effect of enterprise annuity. At the same time, It is also found that the willingness of state-owned enterprises to establish enterprise annuity is easily affected by the actual income tax rate, and the estimated coefficients of leverage ratio and real interest rate are not significant in the model. This means that financial constraints may not have a significant impact on the establishment of enterprise annuity. This paper also summarizes and analyzes the international experience of enterprise annuity system and tax policy, and extracts the reference value. The thesis is divided into six chapters: chapter 1 describes the whole research ideas and research methods. Chapter 2 analyzes the relevant theories of enterprise annuity tax policy, briefly introduces the theoretical basis and formulation basis of enterprise annuity tax policy. At the same time, it analyzes the effect of tax policy on enterprise annuity from two aspects of supply and demand. Chapter 3 mainly introduces the status of enterprise annuity in China, including the development course of enterprise annuity. The development of enterprise annuity and the implementation of tax policy in different regions, combined with the actual implementation of the tax policy of enterprise annuity in China, through the cost effect analysis, cost compensation and benefit incentive, In chapter 4, the author selects the annual reports of 951 listed companies from 2012 to 2014, which are disclosed by Shanghai Stock Exchange. Through the empirical test of the influencing factors of enterprise annuity decision-making in China, the corresponding empirical conclusions are drawn. Chapter 5 compares the domestic and foreign enterprise annuity system and tax policy. Chapter 6 is based on the overall study of the full text, in the implementation of tax policy, corporate annuity tax system, The supervision system has put forward the corresponding ideas and suggestions to the development of the enterprise annuity tax system in our country.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：博士
【學位授予年份】：2016
【分類號】：F812.42
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本文編號：1593542