本文關(guān)鍵詞：中國企業(yè)年金企業(yè)所得稅優(yōu)惠政策的影響因素研究　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：本文對中國企業(yè)年金企業(yè)所得稅優(yōu)惠政策的影響因素進行了實證研究，研究的目的是尋找出能夠影響企業(yè)年金企業(yè)所得稅優(yōu)惠政策的因素，這在中國日益嚴峻的人口老齡化背景下具有重要的現(xiàn)實意義。本文的第一部分闡述了本文的選題背景、研究目的和研究意義，同時也說明了本文的研究方法和研究的主要內(nèi)容；第二章是文獻綜述，首先介紹了國外企業(yè)年金的研究文獻，接著介紹了國內(nèi)學(xué)者對企業(yè)年金的研究成果，主要從實行企業(yè)年金所得稅優(yōu)惠政策的必要性、企業(yè)年金稅收優(yōu)惠模式選擇和企業(yè)年金精算研究三個方面進行闡述，最后還對國內(nèi)外的研究成果進行了簡評；第三章在閱讀文獻和參考資料的基礎(chǔ)上，，接著對企業(yè)年金的發(fā)展歷程和現(xiàn)狀進行了總結(jié)；第四章對企業(yè)年金稅收優(yōu)惠政策進行了理論上的分析，首先介紹了企業(yè)年金所得稅優(yōu)惠政策的相關(guān)理論，接著分析了企業(yè)年金所得稅優(yōu)惠政策帶來的作用，最后分析了影響企業(yè)年金所得稅優(yōu)惠政策的主要影響因素，并提出了相應(yīng)的理論假設(shè)。 第五部分和第六部分為本文的實證研究部分，在這兩部分中，本文收集了中國31個省、直轄市的企業(yè)年金企業(yè)所得稅優(yōu)惠比例作為研究對象，并分別采用二元選擇模型和排序選擇模型對企業(yè)年金企業(yè)所得稅優(yōu)惠政策的影響因素進行了分析。通過對以上兩個模型的估計和預(yù)測分析，本文發(fā)現(xiàn)企業(yè)年金基金金額、人均企業(yè)養(yǎng)老金、企業(yè)年金覆蓋率、人均國內(nèi)生產(chǎn)總值、企業(yè)所得稅收入、居民消費水平、失業(yè)率和可支配收入對企業(yè)年金企業(yè)所得稅優(yōu)惠政策有著顯著的影響。針對實證研究結(jié)果，本文最后提出了確定企業(yè)年金覆蓋范圍、明確企業(yè)年金覆蓋率，解決就業(yè)問題、平衡收入與消費以及取消全國統(tǒng)一的企業(yè)年金企業(yè)所得稅優(yōu)惠政策、恢復(fù)各個省級行政區(qū)企業(yè)年金稅收優(yōu)惠決策自主權(quán)的建議。
[Abstract]:This article has carried on the empirical research to the influence factor of the enterprise income tax preferential policy of the Chinese enterprise annuity, the purpose of the research is to find out the factor that can influence the enterprise income tax preferential policy of the enterprise annuity. This is of great practical significance in the background of China's increasingly austere population aging. The first part of this paper describes the background of this paper, research purposes and research significance. At the same time, it also explains the research methods and main contents of this paper. The second chapter is the literature review, first introduced the foreign enterprise annuity research literature, then introduced the domestic scholars to the enterprise annuity research results, mainly from the implementation of enterprise annuity income tax preferential policy necessity. The choice of tax preferential mode of enterprise annuity and the actuarial research of enterprise annuity are expounded. Finally, the research results at home and abroad are briefly reviewed. The third chapter, on the basis of reading literature and reference materials, then summarizes the development process and current situation of enterprise annuity. Chapter 4th has carried on the theoretical analysis to the enterprise annuity tax preferential policy, first has introduced the enterprise annuity income tax preferential policy correlation theory, then has analyzed the enterprise annuity income tax preferential policy to bring the function. Finally, the paper analyzes the main influencing factors of enterprise annuity income tax preferential policy, and puts forward the corresponding theoretical assumptions. Part 5th and part 6th are the empirical part of this paper. In these two parts, this paper collected the preferential rate of enterprise income tax of 31 provinces and municipalities directly under the Central Government as the research object. And the binary selection model and the ranking selection model are used to analyze the factors affecting the enterprise income tax preferential policies of enterprise annuity. Through the estimation and prediction analysis of the above two models. This paper found that the amount of enterprise pension fund, per capita enterprise pension, enterprise annuity coverage, per capita GDP, corporate income tax income, consumption level of residents. The unemployment rate and disposable income have a significant impact on corporate income tax preferential policies. In view of the empirical research results, this paper finally proposed to determine the scope of enterprise annuity coverage, clear enterprise annuity coverage. To solve the employment problem, to balance income and consumption, to cancel the national unified enterprise income tax preferential policy of enterprise annuity, and to restore the decision-making autonomy of enterprise annuity preferential tax policy in all provincial administrative regions.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F275;F842.61

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