企业年金EET税收优惠模式下的免税率与征税率研究  

The Research on the Tax Rates of Enterprise Pensions EET Mode

作　　者：张光先[1] 

机构地区：[1]浙江财经学院,浙江杭州310024

出　　处：《山西财政税务专科学校学报》2010年第5期40-44,共5页Journal of Shanxi Finance & Taxation College

摘　　要：税收优惠模式不明与力度不足是制约我国企业年金发展的主要因素之一。本文在国内学者普遍认为EET是我国企业年金最佳模式的基础上,建立了企业年金基金平衡模型,测算实现目标替代率最优参数组合下的缴费率为8.52%,即EET模式下企业年金缴费环节的免税率;构建EET模式的精算模型,估算出EET模式下企业年金待遇给付环节的征税率为23.2%;最后指出我国应尽快明确企业年金税收模式、科学精算税优模式下的企业年金各环节的免、征税率。Inadequate Tax incentive are a main reason why it is difficult to form strong supplementary for basic pension insurance. Based on domestic scholars generally agree that the EET is the best tax incentive mode of enterprise annuity. We establish the pension fund balance model , analyzing enterprise pension contribution rate and other factor under the target of replacement rate of the enterprise pension. And we compute Minimunl contribution rate of 8.52% , which is the tax exemption of EET mode. And then we lead into EET actuarial mode, calculating EET＇ s salary payment of enterprise pension tax rate of 23.2%. Finally, we pointed out that China＇ s enterprise pension should confirm its tax incentive mode, and calculate accurately the tax rates of tax incentive mode.

关 键 词：企业年金 EET 税收优惠模式 税率 

分 类 号：F275.1[经济管理—企业管理]