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The Research On Incentive Effect Of Change Of Tax Benefits Mode In Enterprise Annuity

Posted on:2015-02-06Degree:MasterType:Thesis
Country:ChinaCandidate:L ZhaoFull Text:PDF
GTID:2309330452951362Subject:Tax
Abstract/Summary:PDF Full Text Request
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.
Keywords/Search Tags:enterprise annuity, preferential tax, incentive effect
PDF Full Text Request
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