Abstract: This paper gives a brief review of the preferential tax policies about the enterprise annuity in the OECD countries. Then an empirical study is made based on the data of 26 OECD countries from 2001-2011, using GMM method. The result shows that tax cut in the contribution stage has a significant incentive for the contribution of enterprises annuity by increasing the contribution’s income elasticity and weakening the contribution’s tax elasticity. Moreover, we find that the improved employment index can effectively promote the growth of the contribution. While the account revenue in the short term, stock returns and the social public pension spending do not impact the contribution significantly.

摘要： 本文在对OECD国家企业年金优惠政策进行简要评述的基础上，利用26个OECD国家2001-2011年的数据，采用系统GMM方法就税收优惠政策对企业年金发展的影响进行了实证分析，结果显示：年金缴费环节的税收减免政策从增大企业年金税收弹性和减弱交叉税收弹性两方面对企业年金缴费产生了显著的激励作用，另外，我们发现就业率的提高可以有效促进企业年金缴费的增长，而年金账户短期收益、股票收益及社会公共养老支出对企业年金缴费的影响不显著。