中国企业年金税收优惠政策建模及分析  

Modeling and Analyzing Preferential Taxation Policy in Chinese Complementary Pension

作　　者：谌明超[1] 贺思辉[1,2] 钱林义[1,2] 

机构地区：[1]华东师范大学金融与统计学院,上海200241 [2]华东师范大学国际金融与风险管理研究中心,上海200241

出　　处：《统计与信息论坛》2009年第11期66-71,共6页Journal of Statistics and Information

摘　　要：在前人对企业年金中的税收优惠政策宏观定性研究的基础上，采用精算建模的方法，在考虑到死亡率、工资增长率、通货膨胀率等因素的条件下，设计出合理的税收优惠政策精算模型；同时，考虑到不同地区经济的差异，用聚类分析、回归分析的方法对模型进行修正和调整，使其符合各地经济和年金发展的需要。根据现实数据分析结果，提出应根据各地的经济发展及养老保障的差异，在中央的统筹下实行地方差异化的税收优惠政策，而对参与企业年金计划的企业其优惠税率应由现有的4％提高至9．9％～14．0％，以最大限度地实现资源的合理有效配置，最终促进企业年金快速稳步发展。Based on previous qualitative researches on complementary pension system, the author builds an actuarial model for preferential taxation policy, in which mortality rate, growth rate of salary and CPI, etc. are taken into account. Moreover, considering the discrepancy between different regions in China, the authoI refines the model by cluster analysis and regression analysis. According to real data analysis, the author suggests, that regional preferential taxation policy should be implemented, and the preferential tax rate should be increased from 4% to 9.9% - 14.0% in order to optimize the resources at the largest extent and accelerate the development of complementary pension adaptable for the local economic development.

关 键 词：企业年金 税收优惠政策 地区差异化精算模型 

分 类 号：F840.67[经济管理—保险]