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퇴직연금 과세제도에 관한 연구(A study on the taxation of retirement pension plan)

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  • 퇴직연금 과세제도에 관한 연구(A study on the taxation of retirement pension plan)
  • 김진수; 김재진
  • 한국조세연구원


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Title 퇴직연금 과세제도에 관한 연구(A study on the taxation of retirement pension plan)
Similar Titles
Material Type Reports
Author(Korean)

김진수; 김재진

Publisher

서울:한국조세연구원

Date 2007-12
Pages 193
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

Upon the introduction of the retirement pension plan in 2005, the multi-pillar arrangement for retirement income provision, in concurrence with the national and personal pension plans, has been formalized. However, for its substantiality, the settlement of retirement pension and its appropriate taxation must be preceded.
The prospect of the settlement and invigoration of the pension plan will be significantly affected by the retirement allowance and its respective taxation, for the primary policy objective of introducing the retirement pension is to divert the internal reserve of retirement allowances to outside the company.
The policy objective of securing retirement income can be achieved when the construction of retirement allowance is followed by the revitalization of external reserves of retirement allowances, hence the most influential tool being appropriate taxation.
Unfortunately, employees are reluctant to convert to the pension plan, which can be explained by the ineffective current tax incentives. The employee is not assured a tax cut by conversion, and the employer has no particular incentive to entrust the retirement reserves in their contractual form to other institutions such as insurers, banks, and trust investment companies. (The rest omitted)