我国企业年金税收优惠模式的探讨——基于EET模式对相关主体的影响  

Discussion on Tax Preference Model of China Company Pension From the Impact of EET Model on Stake-holders

作　　者：罗纪东 

出　　处：《公共管理求索》2011年第1期133-139,共7页PUBLIC ADMINISTRATION RESEARCH

摘　　要：企业年金作为一种自愿性的补充养老保险计划，在我国出现的近二十年时间里发展一直比较缓慢。为改变这一现状，需要政府更加优惠的税收政策的激励。企业年金有八种征税模式，本文重点分析了目前西方国家普遍实行的EET税收优惠模式对相关主体（政府、企业、员工受益人和年金管理机构）的影响，最终得出我国企业年金发展也应选择EET模式。在这种模式下，我国企业年金将会得到更好更快的发展。As a voluntary and supplementary pension insurance scheme, company pension has appeared about twenty years, but its development is always slow. To change this status, stimulation of more favorable tax policies by government is necessary. Company pension has eight tax collection models, and in this paper it focuses on analyzing the impact of EET tax preference model on stake-holders （governments, companies, employee beneficiaries and pension management authorities）, which is popular in the West now. At last, it is concluded that the development of China＇s company pension should choose EET model.And in this model, China＇s company pension will have better and faster development.

关 键 词：企业年金 税收优惠模式 EET模式 

分 类 号：F842.67[经济管理—保险]