Research On Tax Revenue Preferential Policy Of The Occupational Pension In China

Occupational pension is a supplementary old-age pension provided for employees on conditional that economic results allowed and employees have taken part in basic old-age pension, it is the second mainstay in the multilayer old-age pension system in China. Occupational pension plays an important role in the circumstances of aging problem , high rate of substitude on basic old-age pension and heavy government financial pressure. But the occupational pension is developed very slow at present. Among the reasons ,the main one is lacking the corresponding tax revenue preferential policy. For this reason ,I study it ,in the hope of the value to promoting the development of the Chinese occupational pension.I think ,studying the tax revenue preferential policy of the Chinese occupational pension must analyze the theories of the tax policies of occupational pension . According to such a train of thought, this text is made up of five parts, every part of main content ,view and innovation is as follows:First part , introduce the basic theories of the tax policies of occupational pension, in order to carry out the research from general to special.Secondly part , analyze the Chinese tax revenue preferential policy of occupational pension at present and the reasons that lead to the policy lags behind.The third part , briefly introduce the tax revenue preferential policy of the developed countries and analyze the good aspect of EET. Regard USA as the typical country , analyze its policy type and limits correspondingly . The purpose of this part is mainly to offer experience for design and implementation of the tax revenue preferential policy of occupational pension. The forth part , put forward the concept of tax revenue preferential policy of the Chinese occupational pension.On the basis of using the theories of the tax policies of occupational pension and experience of developed countries, I put forward the regime of occupational pension tax system , namely EET mode . In the meantime , put forward the concept of tax revenue preferential policy including policy essential factor , eligible plan etc.The fifth part , analyze the necessity and feasibility of providing the tax revenue preferential policy.Fist of all , form economics angle ,analyze enterpriscs and workers personal behavior choice in non-preferential enviroment and in the tax allowance situation . And put forward the necessity of implementing the tax revenue preferential policy of occupationgal pension . Then , emphasis on the cost under the non-preferential enviorment , and analyze the two parts . The conclusiong is drawn finally: The cost of tax revenue preferential policy is liwer than that of China implement tax revenue preferential policy of occupational pension.