| 我国企业年金的税收政策及其改进建议 |
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| 引用本文： | 陈波,李蕊. 我国企业年金的税收政策及其改进建议[J]. 井冈山学院学报, 2006, 0(4) |
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| 作者姓名： | 陈波 李蕊 |
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| 作者单位： | 中国人民大学财会学院 北京100037(陈波)，佳能中国有限公司 北京100020(李蕊) |
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| 摘 要： | 企业年金越来越成为个人退休金计划的重要组成部分。在我国,由于对企业年金没有太多税收优惠,企业年金规模发展较慢。本文通过研究西方发达国家对企业年金的税收政策,结合当前我国企业年金税收政策,提出了一些参考建议,希望促进企业年金的发展。
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| 关 键 词： | 企业年金 税收政策 税收优惠 |
Corporate Pension Tax Policy in China and Improvement Propositions |
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| CHEN Bo,LI Rui. Corporate Pension Tax Policy in China and Improvement Propositions[J]. Journal of Jinggangshan University, 2006, 0(4) |
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| Authors: | CHEN Bo LI Rui |
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| Affiliation: | CHEN Bo1,LI Rui2 |
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| Abstract: | In China,the pension system in corporations has been playing an increasingly important role in individual pension programs.However,our corporate pension systems have been developing on a rather limited scale since they don't enjoy much tax preference.This paper,based on the study of corporate pension tax policies in certain western countries and the corresponding tax policies in China,attempts to give some suggestions on this issue. |
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| Keywords: | corporate pension systems tax policies tax preference |
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