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税收优惠政策是突破当前企业年金发展瓶颈的关键,而企业年金税收政策的出发点和最终目标应是公平与效率兼顾。
Tax preferential policies are the key to breaking through the bottleneck of the current enterprise annuity development. The starting point and ultimate goal of the enterprise annuity tax policy should be fair and efficient.