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li yong qi ye nian jin jin xing suo de shui na shui chou hua
Author(s): 
Pages: 56-57
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  企业年金个人所得税企业所得税纳税筹划;
Abstract: 国家鼓励企业实施年金制度,并专门出台了税收优惠政策。企业缴纳的那部分年金在缴纳企业所得税时可以在税法规定比例内进行税前扣除,个人缴纳部分可延期纳税。实行年金制度与否、年金缴纳比例如何、缴纳年限长短、领取年金期限长短等对纳税额有较大的影响,利用企业年金进行企业所得税纳税筹划,对职工个人和企业都很重要。
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