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公平收入分配是企业年金税收优惠政策所要达到的内在目标。本文借鉴国外企业年金税收优惠政策的成功经验,从公平的角度剖析我国现行企业年金税收优惠中存在的问题,并提出促进公平的建议:一应以统一税法为前提制定优惠;二应优惠平等;三应禁止优惠高薪雇员;四应与基本养老金制度协调发展。
Equal income distribution is the inherent goal of preferential tax policies for enterprise annuity. This paper draws lessons from the successful experience of foreign enterprise annuity tax preferential policies and analyzes the existing problems in our current enterprise annuity tax concessions from the perspective of fairness and puts forward the suggestion of promoting fairness: Third, high-paying employees on preferential prices should be banned; fourth, coordinated development should be made with the basic pension system.