统计研究 ›› 2004, Vol. 21 ›› Issue (8): 40-6.

• 论文 • 上一篇    下一篇

中国企业年金税收优惠政策的成本研究——我国企业年金税收支出的精算统计分析

张勇;王美今   

  1. 中山大学
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2004-08-15 发布日期:2004-08-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2004-08-15 Published:2004-08-15

Abstract: Tax expenditure is the costassumption occupational pensionsmeasurement model from the factwould be overestimated under theoccupational pensions should notpolicies should be minimized.of tax privilege of occupational pensions, and measured under theare certain annuities at present. This paper develops and actuarialthat the pensions are uncertain annuities, and find that the outcomepresent assumption. In China,be too large currently, and lowthe extent of tax privilege policies ofefficiency and negative effect of the policies should be minimized.