Study The Favorable Tax Related Problems Of Occupational Pension In China

The Occupational Pension is one kind of voluntary supplemental pensions which has been playing a vital role to improve the living standard for the old in aged society, and the second most important pillar of public pension system. In developed countries' enterprises the Occupational pension is taking as one of Welfare Policies to absorb and maintain the high-capability talents as well. However, it is developing with very slow speed in China, and its reason is mainly that the ungrounded favorable tax policies. Therefore, this article is aimed at analyzing and studying the Occupational Pension's theory and practice based on the knowledge of Economy, Tax and Social Security etc, with the hope of finding a solution for its suitable Favorable Taxable Policies and its suitable contribution rate. So there are five parts in this article as following.Part I: Put forward the background of this article and describe what the innovation is. This paper calculated the future values under eight different patterns of taxation through quantitative analysis and laid a solid foundation for further research. Secondly, got the amount of pension per-month not based simply on the number that the future values divided by 240 or 120. Thirdly, documented the feasibility of occupational pension' policy in our country. And also pointed out the weakness of this paper: the model of aggregation adopted in this paper need further be studied as well.Part II: Introduce the characteristic, importance and developed status of Occupational Pension, meanwhile studying why the Occupational Pension is developing slowly in China. There are two steps in this part. The first step is to analyze the institution of enterprise pension, which includes definition, properties and development. The second step is to study the problem we encountered in its development in china, and the causes of the retard.Part III: Analysis of Occupational Pension Favorable Tax Policy with related economic knowledge. Firstly, Review the favorable tax policy for the Occupational Pension in the developed countries and evaluate the cost which county should bear caused by the favorable tax. And the following content is aimed at analyzing and studying the accumulated contribution money with quantity method, including two hypothetical contribution methods: 1. the Model is accumulated by the enterprise contributed with constant quantity of salary monthly, 2.the Model is accumulated by the employer and employee's constant ratio of salary contribution monthly. 3. Comparison...