摘要
第三支柱个人养老金制度实行账户制,将为确定所有权的个人长期资金增值提供示范样本,也为资本市场提供新的资金来源。当个人养老金有效进入资本市场后,将使得对资本市场征收所得税成为可能,从而在劳动力和资本两大要素之间调整要素配比有了行之有效的手段。同时,实施税收优惠和财政补贴兼顾的第三支柱个人养老金激励政策,使得一部分享受税收延迟的资金不仅回流到资本市场,还带来了个人配比缴费的增量,从而促进资本市场的稳定、财富的有效再分配和普惠型个人养老金的健康发展。
The third pillar of the individual pension system implements the account system,which will provide a model sample for the appreciation of individual long-term funds to determine ownership.At the same time,it also provides a new source of capital for the capital market.When the individual pension enters the capital market effectively,it is possible to levy income tax in this market to adjust the proportion of factors between labor and capital.At the same time,the implementation of the third pillar individual pension policy with both tax preference and financial subsidies makes the tax collected in the capital market not only flows back,but also brings the increment of individual matching payment.It will realize the stability of the capital market,the effective redistribution of wealth and the healthy development of inclusive individual pensions.
作者
朱海扬
王璐
宋林
Zhu Haiyang;Wang Lu;Song Lin
出处
《价格理论与实践》
北大核心
2022年第2期31-35,共5页
Price:Theory & Practice
关键词
第三支柱
个人养老金
共同富裕
税收优惠
The third pillar
individual pension
common prosperity
tax preference
