企业年金税收优惠模式比较及效果评价

税收优惠政策是我国发展企业年金的关键性激励措施之一。目前,社会保障体系对企业年金需求大增,实施更为合理的税收优惠政策势在必行。本文通过对企业年金税收优惠模式进行比较,选择出适于我国的模式,深入分析了其对政府、企业、个人三者的影响,认为在我国,企业年金税收优惠政策发展潜力巨大。本文同时针对选定的企业年金税收优惠模式对人才的吸引进行了量化研究,得出其对人才吸引有重大意义的结论。

Compare with Models about Preferential Revenue Policy of Enterprise's Pension And Evaluate Their Affection

Preferential Revenue Policy is one of important invigorative methods to develop Enterprise's Pension in China. At present, it is rising rapidly that the Enterprise's Pension is needed by the system of social security. So Preferential Revenue Policy must be put into practice. This paper chooses the best model fitting for china through comparing with Preferential Revenue Policy, and analyzes the policy's affection about government, enterprise and individual. The author thinks Preferential Revenue Policy of Enterprise's Pension has huge developing potential in China. At the same time, according to the choice Preferential Revenue Models of Enterprise's Pension, this paper studies on how to attract elites and draws a conclusion that it is significative to attract elites.