年金EET型个人所得税政策分析  

Policy Analysis of Enterprise Annuity's IIT under EET Model

作　　者：闫俊[1] 王建方[2] 葛莹 

机构地区：[1]北京物资学院,北京101149 [2]三峡大学经管学院,湖北宜昌443002 [3]黑龙江省牡丹江市国税局,157000

出　　处：《社会保障研究》2014年第4期50-57,共8页Social Security Studies

摘　　要：自2014年起,我国对年金个人所得税实行延期征税政策,即EET模式。新政明确年金个人税前缴费比例为4%,且与企业缴费及投资收益一并递延至领取环节,全额计税。本文通过年金个人所得税新旧政策对照,设立考察指标,进行仿真测算,分析政府的税收红利(宏观税额增量)和个人的边际税率(微观税负变动),指出EET型个税政策存在导向性不明、激励性不足、优惠性不够三大问题,建议进一步明确年金概念,细分年金构成,优化计税方法,让延期征税政策的激励作用落到实处。ABstract:Since 2014,deferred taxation policy on enterprise annuity’s IIT has been implemented,that is EET model. Under the new rules,the proportion of individual payment deduction before IIT is 4% ,enterprise payment and investment earnings are deferred to receive link,all the annuity’s incomes will be calculated IIT. To get a measure of the IIT burden under EET model,this paper uses two different indictors:tax contribution and marginal rate. There are three major issues involved with EET model:unknown orientation,weak incentive and insufficient tax preferences. Therefore,it is necessary to further clarify the annuity conception and subdivision annuity,look for the optimisation of calculating IIT,and put the incentive of IIT with EET model into practice.

关 键 词：年金 延期征税(EET) 税收红利 

分 类 号：F812.42[经济管理—财政学]