Research On Preferential Taxation Model Of Occupational Pension In China

Accompanied by the problem of world’s aging population becoming more and more serious. the occupational pension system which is the component of old-age security system prove to be a vital important instrument to alleviate the government’s financial burden.Preferential tax policy is able to stimulate the development of occupational pension system tremendously and arouse the enthusiasm of enterprise to establish occupational pension. For lack of systematic and authoritative pension taxation regulations, development of occupational pension become very slowly. First, the paper analysis the basic theory of occupational pension and relevant preferential tax policy.Second, it makes comparison of preferential tax model among different western countries.Third, it also elaborates evolution and current situation and shortage of occupational pension in China. Finally, it gives advise and make suggestion on how to optimize preferential tax policy of occupational pension in order to promote the reform of occupational pension system.The dissertation adopts such methods as quantitative analysis and empirical research to investigate the incentive effects of preferential tax policy of enterprise pension for individuals and government’s revenues through establishing a tax model. Based on discussing the current situation and principal, it expounds the optimal preferential tax rate of enterprise pension in detail.The dissertation begins with basic principle of occupational pension and preferential tax policy, then makes comparison and analyzes the preferential tax model among different western countries. And it also elaborates evolution and current situation and shortage of occupational pension in our country based on above analysis. Finally it discuss the problem on how to improve the preferential tax model of occupational pension and arrive at a conclusion that we can design a kind of transitional arrangement such as a two-staged preferential tax model equals to a partial EET model. Meanwhile, we may carry out discriminatory preferential tax policy for the participates of pension plan so as to weigh different benefit among different types of enterprises and income people and enhance the supervision of taxation ultimately.