Research On Prefertial Tax Policy Of The Occupational Pension In China

·After 20 years of development ,old-age security system of our country has been composed of national basic pension plan ,occupational pension and personal commercial endowment insurance.In the background of global old-aging, occupational pension is playing a more and more important role in the whole old-age security system.But compared with the western developed countries, Chinese enterprise annuity system is still not perfect, It's mainly because our lack of corresponding tax preferential policy. By comparison and analysis of favorable taxation mode of occupational pension, combining with Euramerican developed countries'typical application, this article does a cost analysis to the imaging of our favorable taxation mode of occupational pension, proposes preferential tax EET mode which is suitable for the situation of China.The article is divided into eight parts. The first part, introduces the background and significance of researching policies of tax revenue of the occupational pension; The second part, introduces preferential tax policy of the occupational pension general theory; The third part, does comparison and effect analysis of eight models of occupational pension; The fourth part, analyzed occupational pension's international comparison and experience reference; The fifth part, expounds the development and existing problems of our occupational pension; The sixth part, proposes specific ideas of preferential tax policy of the occupational pension in China; The seventh part, does cost analysis the EET taxation mode of occupational pension; The last part, puts forward specific advice aiming at preferential tax policy of the occupational pension.