中国企业年金税收优惠政策的比较与选择

2005年,随着首批金融机构获得企业年金经办资格认证,中国企业年金保险进入到具体实施阶段.然而,直到2006年底,关于企业年金的缴费方式、基金的投资管理、给付机制、法规监管以及税收优惠政策等一系列相关问题仍未解决,成为严重制约企业年金市场发展的瓶颈.本文着重从企业年金税收优惠政策的比较与选择入手,结合城镇基本养老保险的情况,通过核算国家税式支出、企业年金积累额等指标,对国家采取适当的企业年金税收优惠政策去引导和促进企业年金市场的发展提出理论依据.

Comparison and Selection of the Favorable Tax Policy on Private Pension in China

In 2005,the regulator authorized the first group of financial institutions to sell and manage private pension plans in China,marking the beginning of the implementation stage for pension plans.However,some key issues of private pension plans such as contribution rules,investment administration,payment method,regulation and taxation remain unresolved and have become the bottleneck that severely hinders the development of the enterprise pension markets.The paper begins with the comparison and selection of the favorable pension policy and evaluates the tax expenditure of the state in terms of such indicators as the basic conditions of the rural and urban pension and the incremental amount of the enterprise pension to provide a theoretical rational for the state to adopt appropriate favorable pension polices to guide and promote the growth of the pension market.