Font Size: a A A

Research On Preferential Tax Policies Of Occupational Pension

Posted on:2009-01-08Degree:MasterType:Thesis
Country:ChinaCandidate:T ZhangFull Text:PDF
GTID:2189360245496443Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Since the end of 1970s, serious crises had emerged in the public pension fund system of many countries in the world due to economic depression and aging problem. The manifestations of such crises mainly rest on the following facts that the basic retire fund account income cannot cover the cost and that the deficit expands continuously. Under this situation, in order to provide a guarantee for the retire life of the employees, many countries are in the way that carry out a series of reforms actively, supporting and developing the second pillar—occupational pension, being one of them.Occupational pension is a supplementary pension fund provided for employees on conditional that economic results allowed and employees have taken part in basic pension fund. It is the second mainstay in the multilayer pension fund system in China. Occupational pension plays an important role in the circumstances of aging problem, high replacement rate of basic pension fund as well as in the circumstance of relieving the heavy financial pressure on the government. However, in China the occupational pension system develops very slowly at present, mainly because of lacking the corresponding preferential tax policies. For this reason, the author of this thesis tries to make an analysis and exploration on the study of preferential tax policies of occupational pension system, with the attempt to provide some constructive instructions for the development of China's occupational pension system.The author of this thesis regards that the analysis of the preferential tax policies of China's occupational pension should take the theories of the tax policies of occupational pension as its theoretical basis. Based on the above theoretical study, this thesis is composed of five chapters.Chapter One serves as an introduction, introducing the research background, writing purpose, theoretical framework and methods, reviewing the previous studies both at home and abroad as well as presenting the structure of this thesis. Chapter Two is a theoretical retroflection of occupational pension and preferential tax policies. In this chapter, the position of occupational pension in the endowment insurance system and the necessity of its development are introduced. In addition, a comparative analysis of various types of preferential tax policies as well as the economic effects that the policies bring are presentedChapter Three analyzes the Chinese preferential tax policies of occupational pension at present and points out the problems that exist in it.In Chapter Four, the author puts forward the concept of preferential tax policies of the Chinese occupational pension. After giving a brief introduction of the preferential tax policies adopted by developed countries, the author concludes the reasons why EET mode has been largely adopted by developed countries in the hope that this may provide some constructive instructions for the design of the preferential tax policies of occupation pension in our country. On the basis of above, the author puts forward the regime of preferential tax policies of occupational pension, namely EET mode. In the meantime, the author also makes specific suggestions of preferential tax policies including Tax-related links, items of taxation and concessionary rate of deduction, and so on.Chapter Five is about the negative effects that preferential tax policies might bring about. On the basis of the negative impact analysis, the author puts forward some corresponding countermeasures.On the basis of the theory of occupational pension, the author clearly points out the position of occupational pension in the pension fund system, and analyzes different types of preferential tax policies as well as the economic effect the polices bring about. Learning from the experiences of developed countries, the author discusses the preferential tax policies of occupational pension in China. At last, the author puts forward the regime of occupational pension tax system. The paper tries to give some reference to the construction of our occupational pension tax system.
Keywords/Search Tags:occupational pension, preferential tax policies, EET mode
PDF Full Text Request
Related items