我国企业年金税收优惠政策分析

摘　　要

　　长期以来,我国企业年金计划缺乏税收优惠政策。国际经验表明,企业年金的发展是离不开政府相关税收优惠政策引导的,政府对企业年金的税收优惠是企业年金发展的关键因素之一。因此,我国要大力促进企业年金的发展,必须构建适合我国国情的企业年金计划的税收优惠制度。本文在论述了企业年金税收优惠政策的基本理论的基础上,分析了西方发达国家企业年金税收优惠政策模式,并借鉴发达国家的经验,对当前中国企业年金税收优惠政策的现状和问题进行了详尽的阐述,提出我国在建立全国统一的企业年金税收优惠模式、确定适当税收优惠水平、建立健全的企业年金税收监管制度等方面仍需继续努力的建议。希望对我国企业年金计划的税收优惠政策的发展及我国养老体系的不断完善提供一定的参考。
关键词：企业年金　　税收优惠政策　　EET模式
ABSTRACT
　　For long time, our country enterprise pension plan lacks a special policy of revenue from tax. International experience expresses the development of enterprise pension can not get away from a special policy of related revenue from tax of government to guide, the tax revenue preferential policy of enterprise pension provided by the government is one of the key factors of enterprise pension development . Therefore, to promote enterprise pension develop strongly, our country has to set up the tax revenue preferential policy of enterprise pension in keeping with our country. This thesis first introduces tax policies related to pension plans in western countries, by applying the basic theory of the occupational pension tax concession policy, constructing the analysis mode ,also combining with the present problems of occupational pension in China .Further more ,drawing lessons from certain experiences from western countries  , put forward the measures of the establishment of a national unity of  the tax revenue preferential model ,determining the appropriate level of tax concessions, establishing and perfecting the supervision of the enterprise pension tax system .
Key words: enterprise pension　　tax revenue preferential policy　　EET

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