本文選題：企業(yè)年金　切入點：替代率　出處：《復(fù)旦大學(xué)》2013年碩士論文

【摘要】：隨著我國老齡化趨勢加重,養(yǎng)老問題成為社會和學(xué)術(shù)界共同的關(guān)注熱點。雖然養(yǎng)老保險體系相關(guān)政策早已出臺,基本養(yǎng)老保險也幾經(jīng)改革,但我國居民養(yǎng)老仍依賴于基本養(yǎng)老保險,企業(yè)年金發(fā)展滯后,個人養(yǎng)老保險尚未建立。發(fā)展企業(yè)年金是大勢所趨,也是政府和學(xué)者都認可的；有爭議的是企業(yè)年金應(yīng)該發(fā)展到什么水平,應(yīng)該以怎樣的力度促進企業(yè)年金的發(fā)展。本文從相關(guān)爭議出發(fā),根據(jù)我國養(yǎng)老保險體系實際情況和根本目標(biāo),確定企業(yè)年金的繳費率水平以及以該繳費率為基礎(chǔ)的稅收優(yōu)惠政策。 本文分為五章。第一章引言主要介紹本文的研究背景、研究目的以及相關(guān)文獻綜述。第二章對多層次養(yǎng)老保險體系,特別是企業(yè)年金的來源及在我國的發(fā)展情況進行了介紹,并根據(jù)我國的實踐中的問題,提出養(yǎng)老保險體系的改革發(fā)展方向。第三章從需求和供給兩個方面定量計算了養(yǎng)老保險的合意替代率,并從中得出企業(yè)年金合意替代率與繳費率上限。第四章引入年金增長率概念,建立企業(yè)年金基金平衡模型并進行敏感度分析,得到合意替代率下的企業(yè)年金繳費率水平,現(xiàn)階段約為12.1%,并應(yīng)逐漸上升至33.6%。第五章基于企業(yè)年金的繳費率水平,對稅收優(yōu)惠政策進行成本收益分析,提出相應(yīng)政策建議：推行EET模式的稅惠政策,提高繳費階段的免稅比例；建立稅惠政策的長效機制,為養(yǎng)老保險體系的進一步發(fā)展建立堅實基礎(chǔ)；加強相關(guān)制度建設(shè)及監(jiān)管,有效降低稅惠政策的社會成本。
[Abstract]:With the aggravation of the aging trend in China, the pension issue has become a hot concern in both social and academic circles. Although the endowment insurance system related policy has already been introduced, the basic pension system has been reformed for several times, but our country still depends on the basic old-age pension insurance, enterprise annuity development lag, personal pension insurance has not been established. The development of enterprise annuity is represent the general trend also, the government and scholars have recognized; controversial is the enterprise annuity should be developed to what level, should how to promote the development of enterprise annuity. This article from the related disputes, according to the actual situation of China's pension insurance system and the basic goal, determine the enterprise annuity payment rate level and preferential tax policies as the basis the rate of the payment.
鏈枃鍒嗕負浜旂珷.絎竴绔犲紩璦，

本文編號：1657015