我国企业年金税收优惠制度的适用与完善  

The Implement and Improvement of China's Preferential Tax System of Enterprise Annuity

作　　者：江玉荣[1] 

机构地区：[1]安徽大学法学院,安徽合肥230022

出　　处：《法学杂志》2013年第8期121-128,共8页Law Science Magazine

基　　金：2012教育部规划基金项目"社会保险基金投资运营法律规制研究"(项目编号:12YJA820097);2012年安徽省哲学社会科学规划项目"地方融资平台风险防控的法律机制"(项目编号:AHSK11-12D45)的阶段性成果

摘　　要：我国企业年金税收优惠制度的基本框架已初步确立,运行机制也趋向规范、透明,但在税收优惠具体模式上还存在一定的模糊空间,也没有建立资格审查和必要的监督机制,这些因素严重制约着我国企业年金的发展。明确税收优惠模式、规范运行机制、建立资格审查制度、设置逃税监督措施是完善我国年金税收优惠制度、推进企业年金发展的关键。The basic framework of Chinese preferential tax system of enterprise annuity has been established and it tends to be more transparent. However, the mode of taxation as well as the system of access and supervision has not been definitely established. These are the main rea- sons for the underdevelopment of Chinese enterprise annuity. To improve preferential tax system of Enterprise Annuity and enhance the role of enterprise annuity in the social security system, it is necessary to definite a proper mode of taxation, standardize the procedure ; establish the system of access and supervision of tax evasion.

关 键 词：企业年金 税收优惠 养老基金 

分 类 号：F842.6[经济管理—保险] F812.42