| The establishment of multiple-arrangement of endowment insurance plan has become most countries'objective of settling pension related problems. Generally,the multiple-arrangement of endowment insurance plan refers to the following: the first arrangement is national basic pension plan,the second is supplemental pension for enterprises (enterprise annuity),and the third is personal commercial endowment insurance. Under the double backgrounds of aging population and basic endowment insurance system with overweight burden in China, the momentous task facing us is how to develop enterprise annuity and transfer China endowment insurance system according to the international standard of"three-pillar system".Nowadays enterprise annuity system has still not gained its complete presence in China. It only covers such a small population that it is not sufficient enough to provide powerful supplement to the national basic pension system. Lack of corresponding taxation preference policy is one of the key reasons for slow development of Chinese annuity plan development. Therefore, the government should create favorable conditions for the development of the enterprise annuity system as soon as possible; in particular the government should establish relevant taxation preference policies.This dissertation first analyzes the basic function of the enterprise annuity and functions of taxation preference policies on promoting the development of the enterprise annuity system from the perspective of economics theory. Such analysis provides the theoretical support for taxation preference policy of the enterprise annuity plan. Then the dissertation works out the practical taxation revenue loss by applying statistics and measure analytical methods, which proves that the implementation of taxation preference policy is a low-cost and obvious-profit approach to promote the development of the Chinese enterprise annuity system. At last, on the basis of theoretical and... |
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