微观视角的企业年金税收优惠经济成本精算分析  

The Actuarial Analysis on the Cost of Preferential Tax for the Enterprise Annuity from the Micro Perspective

作　　者：游桂云[1,2] 张蕾[1] 赵智慧[1] 

机构地区：[1]中国海洋大学 [2]对外经济贸易大学

出　　处：《经济与管理研究》2011年第11期121-128,共8页Research on Economics and Management

摘　　要：企业年金税收优惠政策的实施会带来一定的经济成本,本文立足于寿险精算理论,建立EET,TTE,TET,ETE,ETT,TTE,EEE七种不同企业年金税惠模式下的经济成本精算模型,并选取一家中小企业进行了实证测算。力求完善企业年金税收优惠理论,并且为中国制定企业年金税收优惠政策提供参考。In the implementation of preferential tax policy for the enterprise annuity, it will inevitably have some neg- ative impact. In this paper, we established an actuarial model of seven different preferential tax policies expenditures, that is to say EET ,TTE ,TET,ETE ,ETT ,TTE ,EEE. We selected an SME and analyzed the result in order to rich the theory of preferential tax for the enterprise annuity and provide a data reference from micro - perspective level for the government to formulate preferential tax policy .

关 键 词：企业年金 税收优惠 经济成本 精算分析 

分 类 号：F840.67[经济管理—保险]