Research On The Favorable Tax Policies Of Chinese Occupational Pension

At present, occupational pension becomes the focal point of the society. Under thebackground of aging society, it is required to establish occupational pension system in China.The scale of occupational pension is not fit with its' position in the pension security system.The reason is mainly due to the ungrounded favorable tax policies. Therefore, this thesis isaimed at explaining this topic in a systematic manner, with the hope of contributing to thereform of public pension system and the growth of national strength.Beginning with theory, this thesis analyses the benefit of the state, enterprises andworkers, and indicates that the key to establishing the occupational pension lies in theweighting between cost and benefit. Focusing on this theory, this thesis constructs thefavorable tax policies. This thesis is composed of three parts. The first part is the basic theoryof the occupational pension, which mainly analyses the necessity of establishing theoccupational pension, and the benefit of the state, enterprises and workers. The second partdesigns the favorable tax policies of our country. First points out the principle of design, andthen constructs the favorable tax policies in detail, including the regime of occupationalpension tax system, the base and rate of favorable taxes, the limitation on the qualification ofenjoying favorable taxes and the regulation on occupational pension tax.