中国企业年金企业所得税优惠政策的决定因素——基于省际数据的实证研究  

The Determinant of Corporate Income Tax Concession to Enterprise Annuities in China:An Empirical Study based on Provincial Data

作　　者：郭磊[1] 苏涛永[1] 

机构地区：[1]同济大学经济与管理学院

出　　处：《科学决策》2012年第11期43-61,共19页Scientific Decision Making

基　　金：中国保险学会资助课题(IICKT201013)

摘　　要：基于省际样本实证分析中国企业年金税收优惠政策的影响因素。选择2000年中央在辽宁省试行4%企业所得税优惠之后,至2008年财政部统一全国4%的税优期间,发布地方性企业年金税优政策的省级行政区为样本。以各地方企业所得税优惠比例为因变量,以各地方发布企业年金税优政策上一年度,相对于辽宁省的企业所得税收入、企业与机关单位职工人均退休金差距、企业职工人均退休金为解释变量,分别使用排序选择模型和二元选择模型进行8次估计。结果显示:①企业与机关单位职工人均退休金差距对企业年金企业所得税优惠政策有显著影响,差距越大,税优比例越大;②中央试点政策具有重要标杆作用;③企业职工收入差距是企业年金税优政策的重要制约因素。建议中央明确企业年金的替代率目标,恢复省级政府税优政策的自主权,增加4%～8.3%不同水平的税优试点。The paper explored the determinant of tax exemption to enterprise annuities. The prov- inces, which had pronounced enterprise annuities tax policies before the central government uni- fied the local policies to 4 % in 2008 and after it tried 4 % in Liao Ning Province in 2000, were the sample. The dependent variable was the local corporate income tax exempt ratio while the inde- pendent variables included corporate income tax revenue, average pension disparity between en- terprises＇ retirees and state organs＇ retirees and enterprises＇ retirees＇ average pension relative to those of Liao Ning Province one year before the local governments＇ pronouncement. It is found that： Average pension disparity between enterprises＇ retirees and state organs＇ retirees has sig- nificant positive relation with the local corporate income tax exempt ratio; The central trial ratio is treated as the benchmark by the local government; Income disparity between enterprises＇ em- ployees hinders the tax exempt ratio. It is suggested that the central government sets replace- ment ration objective of enterprise annuities, tries different tax exempt ratio between 4 % and 8.3 % and allow the local provincial tax exemption.

关 键 词：企业年金 退休金差距 企业所得税 分类选择模型 

分 类 号：F840.67[经济管理—保险] C979[经济管理—劳动经济]