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企业自主福利是我国混合社会福利模式的重要组成部分,但在实践中,由于企业投入动力不足等原因,我国企业自主福利的发展水平总体较低。根据对实行同样模式的美国实践的观察发现,税收政策在企业自主福利计划的发展过程中起着重要的规范和刺激作用。本文在总结美国税收政策在其社会福利体系发展的三个阶段的作用基础上,结合我国的福利体系和相关税收政策的现状,对规范和刺激我国企业自主福利发展的税收政策改革方向提出了建议。
The autonomous welfare of enterprises is an important part of the mixed social welfare model in our country. However, in practice, due to the lack of motivation of enterprises, the development level of the autonomous welfare of enterprises in our country is generally low. Based on the observation of the American practice of implementing the same model, it is found that the tax policy plays an important normative and stimulating role in the development of an enterprise’s autonomous welfare plan. On the basis of summarizing the function of the taxation policy of the United States in the three phases of the development of its social welfare system and combining with the status quo of the welfare system and related taxation policies in our country, this paper puts forward suggestions on the tax policy reform that standardizes and stimulates the development of the autonomous welfare of enterprises in our country. .