Pension Tax Systems:Experiences from the United States,Japan and South Korea and Their Enlightenments to China
The development and improvement of the pension system and institution cannot be separated from the support of the tax system.The governments around the world have formed different pension tax systems based on various policy objectives.The United States,Japan,and South Korea have mature and rich experiences in designing pension tax systems.So far,the pension tax system in China is relatively simple,so there is still a room for further improvement.In the future,we can learn from the practical experiences of the United States,Japan,and South Korea,try to tax basic pensions at the withdrawal stage,strengthen the tax incentives for corporate/occupational pension plans,design diversified personal pension tax policies,and design more standardized tax preferential policies.
PensionTax SystemEnterprise Income TaxIndividual Income TaxTax Incentives
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