Research On Tax Revenue Preferential Policy Of Employer Pension In China

Employer pension is the pension that enterprises offer for its employers .It is the important pillar in the system of the endowment insurance, and the important welfare tool of the enterprise's manpower resources management too. China has stronger current demand for it. But in unconformity with it is that the employer pension is developed very slowly at present. Among the reasons, the main one is lacking the corresponding tax revenue preferential policy. So that, the activity for the enterprises to hold employer pension can not be called out. For this reason, 1 choose Research on tax revenue preferential policy of employer pension in China as the topic of my master paper, in the hope of the value to promote the development of the Chinese employer pension.I think, studying the tax revenue preferential policy of the Chinese employer pension must answer the following several questions positively. Firstly, how is the current tax policy of the Chinese employer pension? Secondly, how do the developed countries provide the tax revenue preferential policy to employer pension, which can we draw from it? Thirdly, why need to provide the tax revenue preferential policy to employer pension? In non-preferential environment, how much social economic cost does it have? Does our financial state afford to bear it? Fourthly, which kind mode of tax should China design to preferential policy? According to such a train of thought, this text is made of four parts, every part of main content, view and innovation is as follows:First part, briefly introduces the employer pension and functions from the aspects of enterprises, employers and government, then is about the tax revenue preferential policy and its rules.Second part, analyzes the necessity and feasibility of providing the tax revenue preferential policy. Firstly of all, from the aspects of enterprises, employers and country analyzes the necessity. As for the enterprise, under the preferential policy it can enjoy the benefit of non-tax from the cost when it paid for the employers. So, the pursuing of profit maximization can drive the enterprise to carry out the plan. Under the preferential policy, the employers can benefit better; as for the country, when it reduces the financial revenue, it will increase the amount of pension. This policy can make the cost low, and the country can bear the reduction of their financial revenue. For the reason, this policy is possible. It also analyzes the social economic cost under the condition of non-preferential policy in China now. Then, from the way of the nation's financial bearing capacity, analyzes the feasibility of implementing the policy. In order to prove...