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2013年12月6日,财政部、人力资源社会保障部、国家税务总局联合发布《关于企业年金职业年金个人所得税有关问题的通知》(财税[2013]103号)(下称103号文),确立了我国企业年金税收政策的EET。企业年金税收优惠的政策的形式主要分为八种,并借助字母E(Exempting,代表免税)和F(Taxing,代表征税)的组合来表示。例如,EET模式中,EET是指对雇主和职工向企业年金计划的缴费以及企业年金计划的投资收益给予免税待遇,但对退休职二从企业年金计划领取的养老金要进行征税;同理有EEE、ETE、ETT、TEE、TET、TTE、TTT
On December 6, 2013, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation jointly promulgated the Circular on Issues Concerning the Individual Income Tax on Occupational Annuity for Enterprise Annuities (Cai Shui [2013] No. 103) (hereinafter referred to as Document 103) Established the EET of China’s enterprise annuity tax policy. There are eight main forms of policies for the taxation of enterprise annuities, which are expressed by the combination of Exemption (Exempting) and F (Taxing). For example, in the EET model, EET refers to the exemption from tax on employers ’and employees’ contributions to the enterprise annuity plan and the investment returns on the enterprise annuity plan, but taxes on pensions obtained from the enterprise annuity plan on the second day of retirement. Similarly, There EEE, ETE, ETT, TEE, TET, TTE, TTT