| 基于特定目标替代率的企业年金税收优惠政策成本与收益测算 |
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| 引用本文： | 吴忠,张鹏,韩琳. 基于特定目标替代率的企业年金税收优惠政策成本与收益测算[J]. 上海工程技术大学学报, 2011, 25(1): 87-92. DOI: 10.3969/j.issn.1009-444X.2011.01.019 |
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| 作者姓名： | 吴忠 张鹏 韩琳 |
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| 作者单位： | 上海工程技术大学管理学院,上海,201620 |
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| 摘 要： | 从企业年金的缴费率切入,运用精算原理和Matlab软件,建立了企业年金基金平衡模型.测算了为实现企业年金20%目标替代率,政府应实行的税收优惠程度,并运用成本-收益理论对结果进行了可行性评价.研究表明,企业年金税收优惠政策能够以较小的成本换来企业年金较大的发展,并能较大程度地提高整个社会的福利水平.
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| 关 键 词： | 企业年金 税收优惠 目标替代率 缴费率 |
Calculation of Costs and Benefits of Tax Incentives for Enterprise Annuity Based on Target Replacement Rate |
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| WU Zhong,ZHANG Peng,HAN Lin. Calculation of Costs and Benefits of Tax Incentives for Enterprise Annuity Based on Target Replacement Rate[J]. Journal of Shanghai University of Engineering Science, 2011, 25(1): 87-92. DOI: 10.3969/j.issn.1009-444X.2011.01.019 |
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| Authors: | WU Zhong ZHANG Peng HAN Lin |
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| Affiliation: | (College of Management,Shanghai University of Engineering Science,Shanghai 201620,China) |
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| Abstract: | From the perspective of the enterprise annuity contribution rate,an enterprise annuity fund balance model was established through using actuarial theory and Matlab software,the operating degree and cost of government tax incentives to achieve 20% target replacement rate were calculated and the feasibility of the results was evaluated by cost-benefit theory.Conclusions are drawn that tax incentives of enterprise annuity can promote a greater development of enterprise annuity in a lower cost and improve the level of social welfare to a greater degree. |
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| Keywords: | enterprise annuity tax incentives target replacement rate contribution rate |
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