摘要
发达国家的经验证明,企业年金应该是在国家政策和法律引导下发生的企业行为,运用免税、减税和延税等税收优惠方式可激励雇主雇员双方积极建立企业年金,同时也是政府间接介入企业年金领域,引导企业年金规范发展的重要手段之一。企业年金的大力发展对国家财政收支平衡应具有积极作用;企业年金的大力发展可增进企业员工的福利,增强企业员工人力资本的安全性和竞争力;企业年金的大力发展还能增强资本市场资金的供给能力和运行效率,促进资本市场的发展与产品创新;企业年金的大力发展还有利于解决当前我国的流动性过剩问题。
Experiences of developed countries have shown that corporate annuity should be a corporate activity guided by state＇s policies and laws, and that preferential tax policies such as tax exemption, tax reduction or tax deferral can incentivize both employers and employees in setting up corporate annuity programs. The taxation polices are also a tool of the government to get involved indirectly in the area of corporate annuity and ensure the latter＇s healthy development. Development of corporate annuity is of positive roles in balancing a country＇s fiscal income and expenditure, enhance employees＇ benefits, improve enterprises＇ human capital security and competitiveness, strengthen capital market＇s supply capacity and enhance its efficiency, development and product innovation, and help to solve the current excess liquidity problem in China.
出处
《保险研究》
CSSCI
北大核心
2007年第5期91-94,共4页
Insurance Studies
关键词
企业年金
税收优惠
税收政策
corporate annuity
preferential taxation
taxation policies
