Study On Tax Policy For Our Country's Occupational Pension Development

The three pillars of the World Bank pension system reform proposals already in practice in many countries of the world, and have achieved some results. Most countries have established an Old-age security system Which including Public pensions, Occupational pensions and Personal savings pensions at multiple levels, with the aging of the population increase, Enterprise Annuity role in the protection of older persons living important strength in many developed countries, it has become an important source of retirement income. Occupational pensions as a voluntary supplementary pension insurance scheme, It's development depends on the government's economic incentives, Western developed countries to preferential tax policies as enterprises Annuity development "engine". China's current pension is insufficient awared, inadequate supported, which is mainly manifested in the lack of tax preferential policies for Chinese enterprises Annuity sufficient support.The paper begins with the basic theory of Annuity businesses, analyses the need for government to give tax concessions on the basis of the theoretical study. Then introduces the development of Occupational pensions tax in foreign countries and their advanced experience. This article focuses on the analysis of the development of China's enterprises Annuity, Occupational pensions tax status and problems, on this basis, refer to the advanced experience from abroad, through the comparison of the advantages and disadvantages of various tax model, then puts forward China's Occupational pensions tax model, uses the datas to calculate the loss of government revenue. Finally, this article designs the specific tax system of our Occupational pensions and puts forward suggestions to improving the pension system and some measures proposed.