导　　师： 程丹

学科专业： 020203

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 财税/[2013/]103号明确自2014年1月1日起，实施企业年金、职业年金的个人所得税递延纳税优惠政策，这标志着我国企业年金由TTE税收模式向EET税收优惠模式转变。本文站在税收优惠模式转变的政策背景上，通过对税收优惠、企业年金和激励理论的相关综述，发现三者的契合点，将企业年金的税收优惠模式与企业薪酬激励相结合，用以研究L公司的具体情况。通过构建企业年金替代率模型来反映企业年金在职工薪酬结构中的地位，并在此基础上综合运用案例分析法和比较研究法来分析企业年金税收优惠模式的转变在缴费阶段、投资阶段和领取阶段对职工的激励效果。缴费和投资阶段免税所产生的激励效果证实了EET税收优惠模式在我国具备现实可行性。与此同时，激励的效果评价需要有公平性作为保障，本文的研究发现EET税收优惠模式更容易被高收入者利用，从而形成负激励。最后，分析了L公司企业年金计划现存的各种症结，并提出加强员工沟通、差异化设计和提高缴费水平的对策，并在结论中对进一步完善EET税制进行了反思并提出建议。 In December6,2013, the Ministry of finance, the Ministry of human resources and socialsecurity and the State Administration of Taxation issued the "Circular on issues concerningenterprise annuity, occupation pension in personal income tax"/(tax /[2013/]103/), clear thatsince January1,2014, the implementation of enterprise annuity and occupation pensionpersonal income tax delivery to receive and be kind to tax preferential policy, which marks thetransition of China enterprise annuity by TTE tax model to the preferential tax mode EET.This paper stands in the changing mode of preferential tax policy background, through thereview of tax incentives, enterprise annuity and incentive theory, point three, and combiningthe pattern of preferential tax and enterprise salary incentive of enterprise annuity, in order tostudy the specific circumstances of L Company.Through the construction of enterprise annuityreplacement rate model to reflect the enterprise annuity in employee compensation structurestatus, on the basis of which applying analysis method and comparative study method toanalyze the incentive effect of transformation of enterprise annuity tax model of employees inpayment stage, investment stage and for the stage. At the same time, the evaluation andincentive effect to fairness as guarantee, this research found that the preferential tax mode EETis more likely to be high earners use, thereby forming a negative incentive. Finally, afteranalyzing the various existing problems of the enterprise annuity plan of L Company, Iproposed to strengthen the employee communication, differences in design andCountermeasures to improve the payment level. In conclusion, the reflection and suggestionsof further improving the EET system were discussed.

关 键 词： 企业年金 税收优惠 激励效应

分 类 号： [F842.67 F812.42]

领　　域： [经济管理] [经济管理]