社会保障研究
社會保障研究
사회보장연구
SOCIAL SECURITY STUDIES
2014年
4期
50-57
,共8页
年金%延期征税(EET)%税收红利
年金%延期徵稅(EET)%稅收紅利
년금%연기정세(EET)%세수홍리
enterprise annuity%EET%tax dividend
自2014年起,我国对年金个人所得税实行延期征税政策,即 EET 模式。新政明确年金个人税前缴费比例为4%,且与企业缴费及投资收益一并递延至领取环节,全额计税。本文通过年金个人所得税新旧政策对照,设立考察指标,进行仿真测算,分析政府的税收红利(宏观税额增量)和个人的边际税率(微观税负变动),指出 EET 型个税政策存在导向性不明、激励性不足、优惠性不够三大问题,建议进一步明确年金概念,细分年金构成,优化计税方法,让延期征税政策的激励作用落到实处。
自2014年起,我國對年金箇人所得稅實行延期徵稅政策,即 EET 模式。新政明確年金箇人稅前繳費比例為4%,且與企業繳費及投資收益一併遞延至領取環節,全額計稅。本文通過年金箇人所得稅新舊政策對照,設立攷察指標,進行倣真測算,分析政府的稅收紅利(宏觀稅額增量)和箇人的邊際稅率(微觀稅負變動),指齣 EET 型箇稅政策存在導嚮性不明、激勵性不足、優惠性不夠三大問題,建議進一步明確年金概唸,細分年金構成,優化計稅方法,讓延期徵稅政策的激勵作用落到實處。
자2014년기,아국대년금개인소득세실행연기정세정책,즉 EET 모식。신정명학년금개인세전격비비례위4%,차여기업격비급투자수익일병체연지령취배절,전액계세。본문통과년금개인소득세신구정책대조,설립고찰지표,진행방진측산,분석정부적세수홍리(굉관세액증량)화개인적변제세솔(미관세부변동),지출 EET 형개세정책존재도향성불명、격려성불족、우혜성불구삼대문제,건의진일보명학년금개념,세분년금구성,우화계세방법,양연기정세정책적격려작용락도실처。
ABstract:Since 2014,deferred taxation policy on enterprise annuity’s IIT has been implemented,that is EET model. Under the new rules,the proportion of individual payment deduction before IIT is 4% ,enterprise payment and investment earnings are deferred to receive link,all the annuity’s incomes will be calculated IIT. To get a measure of the IIT burden under EET model,this paper uses two different indictors:tax contribution and marginal rate. There are three major issues involved with EET model:unknown orientation,weak incentive and insufficient tax preferences. Therefore,it is necessary to further clarify the annuity conception and subdivision annuity,look for the optimisation of calculating IIT,and put the incentive of IIT with EET model into practice.