我国企业年金税惠政策的成本和收益精算评估  

Actuarial Analysis on the Cost and Benefit of Preferential Tax for the Enterprise Annuity

作　　者：汪丽萍[1] 

机构地区：[1]上海财经大学金融学院

出　　处：《数量经济技术经济研究》2015年第5期101-113,共13页Journal of Quantitative & Technological Economics

摘　　要：企业年金个人所得税递延政策于2014年1月1日开始实施,政策调整必然会带来相应的成本和收益。基于我国特殊的人口结构状况,本文通过建立精算模型进行模拟,具体分析税惠政策的实施在未来50年内的成本和收益,并运用成本收益比和覆盖率两个变量进行评价。模拟结果发现：若税惠政策能够促进企业年金发展,使得覆盖率增加,成本收益比会逐渐在16%-17%的水平保持稳定。本文进一步研究了延迟退休政策和死亡率变化对税惠成本和收益的影响。The preferential policy of deferred payment of individual income tax on enter- prise annuity has started from I January 2014, which will bring about cost and bene- fit. Based on the special population structure in China, this paper analyses the cost and bene- fit caused by preferential policy in the future 50 years and uses the cost-benefit ratio and cov- erage rate to evaluate by actuarial models. We find that if preferential policy can promote the development of enterprise annuity to increase the coverage rate, the cost-benefit ratio will gradually keep stable between 19% and 20%. And this paper studies the effect on cost and benefit from postponing retirement age and the change of mortality further.

关 键 词：企业年金 个人所得税 人口结构 精算模型 

分 类 号：F840.67[经济管理—保险]