中国企业年金发展与税惠政策支持

企业年金是在国家政策指导下 ,由企业及其职工依据经济状况自主建立的一项养老保险制度 ,是多层次养老保险体系的一个重要组成部分 ,我们过去一直称之为“企业补充养老保险” ,２０００年 ,国务院颁布《关于完善城镇社会保障体系的试点方案》决定：将企业补充养老保险规范为企业年金 ,采用个人账户式管理 ,实行市场化管理运营。从企业年金的法律关系和运营特征来看 ,它是一个长期承诺的、受法律保护的延期支付合同 ,也是一个基金管理、资金运用和待遇制度不同环节综合发展的补充养老制度。中国企业年金体系的建立和发展 ,标志着中国养老体系正在朝着国际通行的“三支柱”养老模式 (ｔｈｒｅｅ - ｐｉｌｌａｒｓｙｓｔｅｍ)转变 ,同时也标志着中国养老保险体系的改革和发展进入一个新的阶段。本文主要分析了现行非税惠政策的社会经济成本以及现行政策的低效率 ,同时阐述了中国对企业年金实行税收优惠政策的必要性 ,并实证分析了税惠政策对税收总量的影响。

The Development of China's Enterprise's Annuity,and the Prop thereof by the Policy for the Tax Privilege thereto

The enterprise annuity is an endowment assurance system instituted, under the guidance of the relevant government policy, by enterprises and their staff who acted on their own and in accordance with their economic conditions——an important part of multiple-level endowment assurance system, which we were calling “enterprises' complementary endowment assurance(ECEA)". In the year 2000, the State Council promulgated,“The Experimental Program to Perfect the Social Security System in Cities and Towns", in which it is decided that ECEA be standardized as “enterprises' annuity(EA)", managed in the form of private account and run according to the law of the market. Viewed from the aspect of legality as well as operating features, EA is a long-term, promised-to-pay deferred-payment contract protected by law; it is also a new form of ECEA that has been comprehensively developed in the sectors of fund management, fund operation and treatment system. The formulation and development of China's EA system has marked both the transition from China's endowment system to internationally established model of “three-pillar system" and a stage in the reform and development of China's endowment assurance system. Mainly analyzed in this paper are the social economic cost of the current non-tax-privilege policy and the low efficiency thereof. Meanwhile, we have elaborated the necessity for China to carry out the tax privilege policy in enterprises, and analyzed, by a case study, the impact of this policy upon the aggregated tax amount.