| 企业年金税收优惠政策的成本:一个文献综述 |
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| 引用本文： | 张勇. 企业年金税收优惠政策的成本:一个文献综述[J]. 税务与经济, 2006, 0(6): 96-99 |
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| 作者姓名： | 张勇 |
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| 作者单位： | 中山大学,岭南学院,广东,广州,510275 |
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| 摘 要： | 企业年金规模和税收优惠政策的关系很复杂,若无相应约束机制,提高优惠力度只会增加成本,企业年金得不到良性发展,税收优惠政策只能低效率运行,并产生相应成本。限制高收入职工的避税行为、明确参保职工的税收优惠政策以及加强职工退休年龄的监管,有利于降低税收优惠政策的成本,进而提高目前我国企业年金税收优惠政策的效率。
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| 关 键 词： | 企业年金 税收优惠 税收支出 避税 退休 |
| 文章编号： | 1004-9339（2006）06-0096-04 |
| 收稿时间： | 2006-07-02 |
| 修稿时间： | 2006-07-02 |
On the Cost of Tax Privilege of Occupational Pensions : A Literature Survey |
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| ZHANG Yong. On the Cost of Tax Privilege of Occupational Pensions : A Literature Survey[J]. Taxation and Economy, 2006, 0(6): 96-99 |
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| Authors: | ZHANG Yong |
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| Affiliation: | Lingnan College ,Zhongshan University ,Guangzhou 510275 ,China |
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| Abstract: | The relationship between tax privilege and pension scale is very complicated,and will lead to low efficiency and negative effect if the cost of tax privilege be unrestricted,including tax expenditure,tax avoidance and early retirement.Restricting the tax avoidance of employees with high wage,favoring the employees but not the companies and controlling the retirement age,will increase the positive effect and decrease cost of tax privilege of pension in China at present. |
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| Keywords: | occupational pensions tax privilege tax expenditure tax avoidance early retirement |
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