Study On The Supervision Of Chinese Occupational Pension System

Annuity, also known as occupational pension or supplementary pension insurance, its history can be traced back a hundred years ago, before it was established in public pensions, the basic pension insurance system has played an important complementary role.Therefore since the middle of the 20 th century, the enterprise annuity is popular in developed countries, and then be promoted widely worldwide, it is a kind of insurance system that has the function of keeping value of enterprise complement.At present, China is in the process of pension reform, the establishment of tax incentives annuity model in 2013 to once again raises concerns for enterprise annuity.After 20 years of exploration and development,the development of enterprise annuity ‘s basic operation framework has been formed, but in the current urgent need to give play to the role of enterprise annuity supplement case, the current situation of the enterprise annuity in China is not optimistic.Because in the capital market, the defects of the enterprise system annuity is limitless. Such as the United States Anran brings us shock and force us to start thinking about existing problems in the enterprise annuity supervision system, and carries on the discussion.In the environment of the establishment of tax incentives pattern, strengthening supervision of annuity is more important.Our current regulatory regime annuity still has many shortcomings, such as low levels of corporate pension legislation, lack of regulatory mechanism to improve synergies and relief system.Therefore it needs to further promote the enterprise annuity full advantage of tax concessions through improving the regulatory system, to reduce the burden of pension costs, promote the improvement of China’s pension system, and provide a good solution to solve the problems caused by aging.In this paper, the overall architecture is a process of deduction progressive layers,the texts are divided into four parts:The first part describes the basic meaning and function of enterprise annuity, and analyzes the legal relationship what annuity operation formed. It briefly introduces the rights and obligations of each body of annuityand analyzes the necessity of strengthening the supervision of annuity,it lays the legal basis for the following text.The second part analyzes the current situation and development of China’s corporate pension problems, mainly analyzes the imperfect legal system of supervision, not sound of collaborative regulatory mechanism and the lack of regulatory and tax disputes relief mechanisms.The third part summed up the component parts of an annuity legal system through the introduction of foreign regulatory regimes; secondly put forward legislative proposals for China’s national conditions by analyzing the United States and Chile’s two different regulatory approaches; finally, it analyze and introduce the British dispute settlement mechanism according to the annuity which is designed for the business interests of workers concept.The fourth part put forward suggestions and measures to improve in view of the former three chapters in this paper,concerning China’s national conditions.This paper elaborates China’s current situation and problems of enterprise annuity system according to the basis of basic theory and the analysis of the legal relationship,and concludes that through comparing the foreign legal systems, regulatory mechanisms, tax incentives, relief mechanism analysis: in efforts to increase tax incentives, we must also take into account the fair to make the necessary restrictions, increased supervision, improve the legislative level, form the collaborative monitoring mechanism,to improve relief mechanism to safeguard the interests of the beneficiaries, thus boosting enterprise employees to participate in pension plans initiative to promote enterprise annuity widely implemented in our country, provide the impetus for the current pension reform.