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我国税收优惠政策的缺乏是导致企业年金发展迟缓的主要因素。从总体来看,全国至今没有关于企业年金税收优惠政策的统一法规,而从税收优惠的幅度来看,大多数地方采取企业缴费工资的4%的税收优惠幅度明显偏低,难以起到很好的激励作用。应适当提高企业年金的税收优惠幅度,明确个人缴费的税收优惠政策。同时,为了防止企业滥用企业年金税收优惠政策偷税、漏税,政府还应制定一些反偷税、漏税的条款。允许职工向企业年金计划的缴费免税,即允许从个人所得税应税收入中扣除,这有利于调动企业和职工双方参加企业年金计划的积极性,加快我国企业年金市场的发展。
The lack of preferential tax policies in our country is the main factor leading to the slow development of enterprise annuity. Generally speaking, there is no uniform regulation on preferential tax policies for enterprise annuities nationwide. From the point of view of preferential tax rates, the preferential tax rate of 4% of the enterprises’ paid wages in most places is not good enough Incentives. Taxpayers should be appropriate to raise the rate of enterprise annuity, a clear individual tax incentives. In the meantime, in order to prevent enterprises from abusing tax evasion and tax evasion under the enterprise annuity tax preferential policies, the government should also make some anti-tax evasion and tax evasion clauses. Allowing workers to pay tax on the enterprise annuity plan, which is allowed to deduct taxable income from personal income tax, is conducive to mobilizing the enthusiasm of both enterprises and employees in participating in the enterprise annuity plan and accelerating the development of the enterprise annuity market in our country.