Research On The Determinant Of Enterprise Income Tax Concession To Occupational Pension In China

Research on the factors that influence the China’s preferential income tax policy ofsupplemental enterprise pension has practical significance to the increasingly precariousaging of population.In this essay, firstly, the author presents several supplemental enterprise pensiondocuments that involve the importance and model of preferential income tax policy ofsupplemental enterprise pension, and actuarial of supplemental enterprise pension. Secondly,he devotes the developing history and current situation of supplemental enterprise pension.Thirdly, he introduces related theories of preferential income tax policy of supplementalenterprise pension and the effect of it.Then, the empirical study part takes the ratio of preferential income tax policy ofsupplemental enterprise pension in31provinces of China as model. The author analyses thefactors that influence referential income tax policy of supplemental enterprise pension byusing binary choice models and rank-based model. He comes to the conclusion thatpreferential income tax policy of supplemental enterprise pension varies with the fund size ofsupplemental enterprise pension, per capita enterprise pension, coverage of supplementalenterprise pension, GDP, enterprise income tax revenues, household consumption level,unemployment and disposable income, ect..At the end, according to the conclusion, the author maps out his opinions of delimitatingthe area of supplemental enterprise pension, defining the coverage of supplemental enterprisepension, solving the problem of unemployment, balancing the relation of income andconsume, abolishing stereotyped local preferential income tax policy of supplementalenterprise pension and resuming provincial autonomy to preferential income tax policy ofsupplemental enterprise pension.