| 1. | The thesis adopts methods such as theoretical analysis combined with empirical research , vertical analysis combined with horizontal comparison , and qualitative analysis combined with quantitative analysis to make research on occupational pension tax policy from microcosmic and macroscopic angles . based on discussing the necessity , status quo and significance of preferential tax policy on occupational pension and comparing this tax policy with that of other countries , the thesis discusses in detail the choice of preferential occupational pension tax mode and its economic effects , and proposes a comprehensive conception of the establishment of occupational pension tax system in china
本论文采用理论分析与实证研究相结合、纵向分析与横向比较相结合、定性分析与定量研究相结合的研究方法从微观、宏观两方面分析了企业年金税收政策问题,在论述企业年金实行税惠政策的必要性、现状、意义,并分析比较各国企业年金税收政策的基础上,对我国企业年金税收政策的模式选择、经济效应等方面进行详尽的阐述,提出了构建我国企业年金税收政策体系的整体构思。 |
