The Research On Our Country's Preferential Tax Policy Of Occupational Pension

Occupational pension is the business enterprise behavior taking place under the guiding of the national policies and laws, the government get involved in the field of the occupational pension indirectly by means of legislating, tax revenue and supervision. Among them, tax-free, tax reduction and delay of the taxation are valid incentive tax policies that encourage the employee and employers to set up the occupational pension plan actively and guide developing direction of the occupational pension. These tax policies are also emollient measures that the western developed countries bring about an advance in the occupational pension. But in our country, lacking of the occupational pension's tax policy is the main reason that checks the development of the occupational pension. The thesis of this paper is the occupational pension's tax policy which has theoretical research and positive analysis meanings.The thesis follow the basic thinking: the theoretical foundation– function mechanism and result– reality in practice- perfect the policy. The basic theory of the tax allowance policy was analyzed first. based on the functions and characteristics the occupational pension had under the multiple- arrangement of endowment insurance system, this chapter made discussions of the application of these theories about occupational pension's tax policy, then author confirmed the rationality of the occupational pension's tax policy .Immediate later, by using the two life- cycle models, this chapter discussed the microscopic economic effect of the occupational pension' s tax policy, then author confirmed it is necessary for our country to implement a favorable tax policy to the occupational pension plan. At the same time, the author analyzed the macroscopic economy effect of the occupational pension's tax policy too, the emphasis of this analysis was the influence of the national finance and economic growth .By calculating the public finance loss of the favorable tax policy, author elucidate it is possible for our country to implement the favorable tax policy .And then the thesis introduced and compared the western developed countries'tax policy of the occupational pension , summarized some successful experiences form which we can learn much .Finally, this chapter analyzed the present situation of the occupational pension's tax policy of our country, combing with the current situation , author put forward some new ideas and measures about the occupational pension's tax policy of our country.