养老金计划与个人所得税政策

不同税制模式和个人所得税征税方式对养老金计划的影响不同,而养老金计划的个人所得税政策如何定位又主要取决于公共政策对储蓄以及不同储蓄形式的态度。比较国际实践,从税制模式、储蓄传统和长期资产管理来看,我国公共政策不需要鼓励养老金储蓄,但从金融体系的稳定和长远发展来看,又需要对养老金储蓄形式给予一定的鼓励。因此,我国个人所得税政策应该对其给予适当税收激励,但不需要很大力度。考虑到我国分类征收的个人所得税制,本文认为,我国个人所得税对养老金计划应该采取TEE模式(养老金缴款不允许税前扣除、对未支付的资本收益或资本利得不征税、对领取的全部养老金收入不征税)。

Policy Options of Personal Income Tax concerning Pension Plans in China

This paper argues that the orientation of personal income tax policy concerning pension plans depends on the attitude of public polices towards saving and different forms of savings. In light of the saving tradition and asset management situation of our country, there is no need to grant tax relief for pension plans. However, under the consideration of the stability and development of financial system, it becomes necessary to particularly encourage pension plans. As a result, personal income tax policy concerning pension plans should be in the form of tax relief, but the relief level should not be too high because just a little bit of relief can make a big difference. In addition, since the personal income tax of our country is separately paid according to different taxable items, the model of 'TEE' should be adopted in designing the system of tax reliefs.