摘要
企业年金的税收优惠政策对于发展企业年金制度起着重要的作用。然而,我国的税收优惠政策在模式选择、优惠力度及监管体系方面都存在一些问题,使得企业年金制度发展受到制约。本文从企业年金税收优惠政策的国际比较入手,结合我国实际情况,探讨我国企业年金税收优惠政策的改进途径。
The favorable tax policy plays an important role to the Occupational Pension System.However,some key issues of the favorable tax policy such as mode selection,favorable power and supervision system remain unresolved and have hindered the development of the occupational pension system.By comparing the favorable tax policy of occupational pension in different countries and the practice in China,this paper provides some suggestions to the favorable tax policy of the Occupational Pension System in China.
出处
《特区经济》
2012年第9期96-98,共3页
Special Zone Economy
基金
中国劳动关系学院"中央高校基本科研业务费专项资金"资助项目<可持续发展企业年金制度的税收优惠政策研究>(项目编号:12zy010)的阶段性研究成果
关键词
企业年金
税收优惠政策
监管体系
Occupational Pension
Favorable tax policy
Supervision System
