论企业年金税收中的公平与效率  

On the Fairness and Efficiency of Enterprise Annuity Revenue

作　　者：卢相君[1] 

机构地区：[1]吉林财经大学会计学院

出　　处：《吉林省经济管理干部学院学报》2010年第4期45-47,共3页Journal of Jilin Province Economic Management Cadre College

基　　金：吉林省社会科学基金项目(2008Bglx28)

摘　　要：企业年金税收中的公平与效率是互相促进、互为条件的有机整体。在市场化的运行过程中,企业年金一般要经历缴费、投资和领受三个环节,每个环节在处理公平与效率时,其侧重点各有不同。未来的年金税收制度的发展应尽快出台统一的企业年金税收法,体现不同收入者、不同地区的税收优惠差别。The fairness and efficiency of enterprise annuity revenue is a integrity which mutually promote each other.In the course of market operation,there are generally three links of contributions,investment,and receiving,and each link has different emphasis in dealing with equity and efficiency..The future pension tax system should develop a unified corporate pension tax laws as soon as possible to reflect different parts of the tax benefits of different incomes and region.

关 键 词：企业年金 税收优惠 公平 效率 

分 类 号：F810.423[经济管理—财政学]