The Research On The Tax System Of China's Occupational Pension

Annuity problem is a social poser that puzzles many countries for a long time, and is also a reality problem to be solved for China to build a harmonious society. As the second pillar of China's pension system, occupational pension can not only make up for the insufficient payment of the public pension, cope with financial payment crisis under the background of aging population, but also contribute to the establishment of pension system, and offer security for elders at higher levels. By and by though people have realized the significance of China's occupational pension, they should also clear that the slow development of this system is mainly due to the ungrounded preferential tax policies. Since the discuss about occupational pension tax policy mainly focus on the choice of the preferential tax mode, the thesis proposes that not only preferential tax policy, but also the whole tax system include the fairness problem and tax regulation policy should be considered to promote the development of occupational pension.The thesis adopts methods such as theoretical analysis combined with empirical research, vertical analysis combined with horizontal comparison, and qualitative analysis combined with quantitative analysis to make research on occupational pension tax policy from microcosmic and macroscopic angles. Based on discussing the necessity, status quo and significance of preferential tax policy on occupational pension and comparing this tax policy with that of other countries, the thesis discusses in detail the choice of preferential occupational pension tax mode and its economic effects, and proposes a comprehensive conception of the establishment of occupational pension tax system in China.In the research of establishing China's occupational pension tax system, it firstly introduces the concept of occupational pension, describes the main characteristics that occupational pension differs from the basic pension and individual pension, and...