The Research On Enterprise Annuity Trust Legal System

Currently the pension insurance system in China's reform has entered a critical period, in the face of the country has entered the aging society and the pension insurance system remains imperfect matching the reality, the politician began to seek a new way out. Annuity as the second pillar pension system reform and development of their research is very important. In our country, after the announcement of "Trial Measures for Enterprise Annuity", "Enterprise Annuity Funds Trial Measures" and the enactment of relevant laws and regulations, the domestic annuity trust on the research enterprise is from the financial sector, insurance sector and gradually turned to the legal circle. Because, in more and more regulations on business annuities after the enactment of the shocking cases of misappropriation of corporate annuity erupted. Staggering amount of money involved, cases involving government officials makes raspberry.Really want to play the role of the advantages of enterprise annuity trust, guaranteed annuity separate property, safety, demands that we strive to build awareness and trust in the secondary annuity trust relationship, that is the first time in the enterprise annuity plan for the commission and the staff of enterprises people, Pension Board as trustee, in favor of the simple civil trust, self-benefit trust; second time to Pension Board as clients, will deliver the enterprise annuity fund to the external corporate trustee, for the benefit of workers still benefit trust himself. Trustee of the trust relationship between the two assumed the rights and obligations different. To clear the legal status of Pension Board, Meanwhile, to ensure the safety of occupational pension assets, and increase the value, should learn from foreign trustee system on custodians, the custodians into the second co-trustee of the trust relationship to the category, can be agreed to bear certain obligation to avoid the duties of a trustee does not match their status, to encourage trustees to play a co-trustee jointly deal with the role of the Trust affairs. At the same time efforts to build an Appropriate tax incentives system, and build tax-free with payment and investment, and pension tax when the tax system, that is EET.