The Study On The Legal Regulations To The Occupational Pension Trust

Pension is a kind of system that companies offer the employees annuities as the supplement for retirement pensions according to the guide of national policies and their own economic situations, which is beyond of the basic pensions or national pensions under the rigid an absolute enforcement by the government. With the rapid development of the pension system and the increases of occupational pension in china, the investment operations and the increment or maintain value are getting more and more important. But so far, the law regulations mechanism to the pension operations has not been established completely except the principle regulations from the department rules. It has no benefit to the safety and maintain value of pensions.Nowadays the popular and effective way in many countries is to run and operate pensions in pension trust. It is necessary for china to imbibe the experiences in the running and operations of pensions from England, America and Japan. The way to run and operate pensions in trust in china is only at the stage of experiments and explorations, many questions are further to be researched. To smooth the development of the system, the regulating legislations and investment trust ways for pensions are further to be compensated, the main body of investment trust for pension and construction of the tax system are also necessary to be clear.