企业年金税收政策的分析框架

文章在一个两期政府消费模型中,讨论了税收政策对企业年金计划的影响。政府的减税政策取决于初始的财政状况、偏好、对年金的控制权以及法定养老金的缴存率等。税收政策的有效性取决于企业年金计划的激励效果,当前的税收政策是不同级别政府、公平与效率、长期与短期博弈的结果。目前年金税收政策有效性的前提条件并不具备,政策的重点不应集中在统一的税收优惠政策的颁布,而应逐步完善其前提条件。

An Analysis Framework on the Tax Policy of Enterprise Pension

In a two period government consume model,the paper studies the relationship between the tax premium policy and the development of enterprise pension plan.The tax premium policy is determined by the primal fiscal pressure,the government's preference,the powers to control the pension,and the rate of endowment insurance in law.The effective of tax policy is due to the pension plan's encourage effort,and the policy is resulted in the game between the different government,objective of fair and effective,short and long run etc.The precondition to unify the tax premium does not exist;the emphasis of tax policy should not focus on the implement of uniform tax preference policy,but perfect the condition step by step.