本文關鍵詞： 企業(yè)年金 延稅制 個人稅收政策 繳費率 替代率　出處：《浙江大學》2014年碩士論文　論文類型：學位論文

【摘要】：我國從1991年正式提出要建立基本養(yǎng)老保險、企業(yè)補充養(yǎng)老保險以及個人儲蓄性養(yǎng)老保險相結(jié)合的多層次養(yǎng)老保險體系至今已有二十多年。這期間,作為社會保障的支柱之一的企業(yè)年金得到了較大的發(fā)展,但和國外發(fā)達國家的發(fā)展程度以及我們的期望目標相比還有很大差距。黨的十八屆三中全會提出“加快發(fā)展企業(yè)年金、職業(yè)年金、商業(yè)保險,構(gòu)建多層次社會保障體系”。為促進我國多層次養(yǎng)老保險體系的發(fā)展,提升企業(yè)年金的規(guī)模,財政部、人力資源社會保障部、國家稅務總局三部門于2013年12月出臺了促進企業(yè)年金和職業(yè)年金發(fā)展的個人所得稅遞延納稅政策。本文基于這一延稅制背景,對企業(yè)年金的個人稅收政策進行進一步的細化研究,通過研究該稅收政策下可能達到的替代率效果來提出對政策進行優(yōu)化的方案,從而為今后企業(yè)年金個人稅收政策的細則制定及完善提供參考。 本文從介紹選題背景、研究意義出發(fā),闡述了研究內(nèi)容和方法,并對國內(nèi)外企業(yè)年金稅收政策方面的文獻進了行回顧、評析；接著,分析企業(yè)年金及其稅收優(yōu)惠的理論,介紹稅收優(yōu)惠的基本內(nèi)容以及實施稅收優(yōu)惠政策對于發(fā)展企業(yè)年金的必要性；隨后,對國外和國內(nèi)的企業(yè)年金及稅收政策發(fā)展實踐進行了對比、論述,分析我國相關稅收政策存在的問題；然后,在此基礎上通過建立企業(yè)年金基金平衡模型,測算了現(xiàn)有延稅制政策下企業(yè)年金能達到的替代率,并對目標替代率下的個人繳費率進行了計算,從而提出要提高企業(yè)年金個人繳費稅收優(yōu)惠幅度及實行有彈性的稅收政策的構(gòu)想,并且進行了政策優(yōu)化的可行性分析,證明該稅收政策是可行的；最后,根據(jù)量化研究結(jié)果,進一步提出了完善企業(yè)年金稅收政策需把握的原則和政策建議。
[Abstract]:Since 1991, China formally proposed to establish basic old-age insurance, enterprise supplementary pension insurance and personal savings pension insurance combined with multi-level pension insurance system has been more than 20 years. As one of the pillars of social security, enterprise annuity has been greatly developed. However, compared with the developed countries and our expectations, there is still a big gap. The third Plenary session of the 18 CPC Central Committee proposed "speeding up the development of enterprise annuity, occupational pension, commercial insurance." In order to promote the development of the multi-level endowment insurance system in our country and enhance the scale of the enterprise annuity, the Ministry of Finance, the Ministry of Human Resources and Social Security. In December 2013, the three departments of the State Administration of Taxation issued the personal income tax deferred tax policy to promote the development of enterprise annuity and occupational annuity. The personal tax policy of enterprise annuity is studied further, and the scheme of optimizing the policy is put forward by studying the possible substitution rate effect under the tax policy. In order to provide a reference for the future corporate annuity individual tax policy formulation and improvement. This paper introduces the background and significance of the research, expounds the contents and methods of the research, and reviews and comments on the domestic and foreign literature on occupational pension tax policy; Then, it analyzes the theory of enterprise annuity and its tax preference, introduces the basic content of tax preference and the necessity of implementing preferential tax policy for the development of enterprise annuity. Then, the author compares the development practice of enterprise annuity and tax policy at home and abroad, and analyzes the problems existing in the relevant tax policies in China. Then, by establishing the balance model of enterprise annuity fund, this paper calculates the substitution rate of enterprise annuity under the existing extended tax system, and calculates the individual contribution rate under the target substitution rate. Therefore, the author puts forward the idea of raising the preferential range of individual payment tax and carrying out flexible tax policy, and analyzes the feasibility of policy optimization, which proves that the tax policy is feasible; Finally, according to the quantitative research results, the author further puts forward the principles and policy suggestions to improve the enterprise annuity tax policy.
【學位授予單位】：浙江大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.629;F812.42

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