完善企业年金税收优惠政策; Perfect Preferential Taxation Policy of Corporate Pension | |
左寅莹 | |
2010 | |
关键词 | 企业年金 税收优惠 EET corporate pension preferential taxation policy EET |
英文摘要 | 企业年金是企业为职工提供的一种补充养老保险,是我国多层次养老保险体系中的第二支柱。国外企业年金税收激励措施为完善我国企业年金税收优惠政策提供了可贵的经验。EET模式对于国家保持税收政策一致性、促进企业年金发展大有益处,是一种比较可取的税收制度。; Corporate Pension is a supplementary endowment insurance for workers provided by the company,the second pillar in Chinese Multi-level Pension System.Foreign's preferential taxation policy succeeded in developing the national Corporate Pension Plan,providing valuable experiences for improving China's preferential taxation policy of Corporate Pension.EET pattern is a more desirable tax system for countries to maintain consistency in tax policy and to promote the development of Corporate Pension. |
语种 | zh_CN |
内容类型 | 期刊论文 |
源URL | [http://dspace.xmu.edu.cn/handle/2288/124831] ![]() |
专题 | 公共事务-已发表论文 |
推荐引用方式 GB/T 7714 | 左寅莹. 完善企业年金税收优惠政策, Perfect Preferential Taxation Policy of Corporate Pension[J],2010. |
APA | 左寅莹.(2010).完善企业年金税收优惠政策.. |
MLA | 左寅莹."完善企业年金税收优惠政策".(2010). |
个性服务 |
查看访问统计 |
相关权益政策 |
暂无数据 |
收藏/分享 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。
修改评论