不同筹资模式下的养老金课税  

Tax Treatment on Pension in Different Modes of Financing

作　　者：金华[1] 崔文子[1] 

机构地区：[1]大连民族学院经济管理学院,辽宁大连116605

出　　处：《大连民族学院学报》2010年第2期142-145,共4页Journal of Dalian Nationalities University

基　　金：辽宁省社科基金资助项目(L09DJY104)

摘　　要：在少子老龄化的社会,即使构建高效、公平的最基本的"安全网",社会保障的负担也会不断增大。对财政转移性支付及公共支出的政策进行研究,并在积累制和现收现付的社会保险筹资模式下,探讨养老金的支付及养老金的课税问题。Although efficient, fair and basic ＂safety net＂ has been built, social security burden will continue to increase along with the growth of aging population. This article explores the transfer of safety net income and the policy of public expenditure, discusses the payment of pen- sions and tax treatment on pension in the accumulation system and the current pay -as -you - go social insurance financing mode.

关 键 词：筹资模式 公平与效率 养老金课税 社会养老保险 

分 类 号：F810.42[经济管理—财政学]