论文部分内容阅读
企业年金是企业为职工提供的一种补充养老保险,是我国多层次养老保险体系中的第二大支柱,虽然我国的企业年金发展潜力巨大,但相关的税收优惠政策不完备、模式不明确等问题制约了其发展,导致其覆盖面小,作用有限。本文通过简要介绍我国企业年金税收优惠政策,分析了我国企业年金税收优惠政策存在的问题,并借鉴发达国家在这方面的经验,对我国企业年金的税收模式和相关政策提出了一些建议。
Enterprise annuity is a kind of supplementary pension provided by enterprise for staff and workers. It is the second pillar of multi-level pension insurance system in our country. Although there is great potential for the development of enterprise annuity in our country, the related tax preferential policies are not perfect and the model is not clear. The problem has restricted its development, resulting in its small coverage and limited role. In this paper, by briefly introducing China’s enterprise annuity tax preferential policies, the paper analyzes the existing problems of the enterprise annuity tax incentives in China, and draws on the experience of developed countries in this regard, some suggestions on the tax model and related policies of the enterprise annuity in China.