Research On Preferential Tax Policy Of Enterprise Pension In China

As China has gradually entered the aging society, pension problems of the worldwide social problem but also the formation of the enormous pressure on China, on the one hand to reduce the effects of the demographic dividend, the other is the increase in aging population, the basic old age insurance system of our country has imposes enormous strains on finance. According to the experience of many developed countries, they all take enterprise pension as a magic weapon to solve the aging problem. Apparently our country has aware of the importance of enterprise pension, related rules and regulations are gradually improved at recent years.However the research of our country in this respect is later, the development of enterprise pension is still very slow. One of the main reasons is the lack of preferential tax policy; this reason already becomes the "stumbling block" of enterprise pension. Therefore, this dissertation analyzes the preferential tax policy of enterprise pension deeply; hope it can make some attribution to the development of enterprise pension in our country.The dissertation adopts such methods as theoretical analysis combined with empirical research, qualitative analysis combined with quantitative analysis and vertical analysis combined with horizontal comparison. The dissertation compares the mode of our country's tax policy of enterprise pension with advanced country's horizontally, and compares various period of our country's tax policy vertically. Based on discussing the necessity, status quo and fully valuing the cost, it expounds the mode choice, influence and etc of preferential tax rate of enterprise pension in our country in detail, and fully explains the limitation of the current system.Firstly, the dissertation begins with enterprise pension and principle of preferential tax policy, then compares and analyzes the preferential tax modes of developed countries and learns from their developing experience. Based on this, it discusses the status quo and main exited problems of enterprise pension and preferential tax policy in our country. Next, using an actuarial model, it estimates the cost of preferential rate and proves the loss under the control of finance. Combined the benefit of preferential tax policy of enterprise pension, it shows the feasibility of EET in our country. Finally, it designs the concrete project of EET and discusses the effects on the country, corporation and individual separately, then puts forward several policy suggestions.