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

Tax expenditure is the cost of tax privilege of occupational pensions, and measured under the assumption occupational pensions are certain annuities at present. This paper develops and actuarial measurement model from the fact that the pensions are uncertain annuities, and find that the outcome would be overestimated under the present assumption. In China, the extent of tax privilege policies of occupational pensions should not be too large currently, and low efficiency and negative effect of the policies should be minimized.