首页 | 本学科首页   官方微博 | 高级检索  
     检索      

高储蓄率下养老金与个税缴纳激励联动的应用探索
引用本文:邱晓彦,陈收,李双飞.高储蓄率下养老金与个税缴纳激励联动的应用探索[J].财经理论与实践,2009,30(1).
作者姓名:邱晓彦  陈收  李双飞
作者单位:湖南大学,工商管理学院,湖南,长沙,410082
基金项目:教育部人文社会科学研究项目,湖南省科技厅资助项目 
摘    要:中国基本养老保险存在的主要问题是基金缺口过大,个人账户"空账"问题突出.将养老金与个税缴纳激励联动可以让积极缴纳税收者、税收贡献大者获得更多的社会保障福利支持,中国养老金制度不健全是高储蓄率现状的主要原因之一,而养老金部分积累制在中国应用的主要障碍是来源不足;国际上在解决该问题上所提出的通过个税减免或优惠来激励个人缴纳养老金的方案,在中国有一定的借鉴意史,但要结合中国国情,从而提出养老金制度建设和税收激励联动体系设计的新思路.

关 键 词:高储蓄率  养老金  个人所得税  个人账户

The Application Exploration of Motivation Co-movement between Pension and Personal Tax from the View of High Saving Rate
QIU Xiao-yan,CHEN Shou,LI Shuang-fei.The Application Exploration of Motivation Co-movement between Pension and Personal Tax from the View of High Saving Rate[J].The Theory and Practice of Finance and Economics,2009,30(1).
Authors:QIU Xiao-yan  CHEN Shou  LI Shuang-fei
Institution:School of Business Adiministration;Hunan University;Changsha;Hunan 410082;China
Abstract:The main problems of China basic endowment insurance are that the gap in fund is great and the phenomenon of "Empty Account" in personal account is universal.The motivation co-movement between pension and personal income tax can make the positive taxpayers and the person who make a great contribution to tax get more support from the social security benefits system.From the fact of high saving rate in China,this article analysis the one of main reason of high saving rate in China is the imperfect of China ba...
Keywords:High Saving Rate  Pension  Individual Personal Tax  Personal Account  
本文献已被 CNKI 维普 万方数据 等数据库收录!
点击此处可从《财经理论与实践》浏览原始摘要信息
点击此处可从《财经理论与实践》下载免费的PDF全文
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号