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Research On Our Country's Preferential Tax Policy Of Occupational Pension

Posted on:2008-12-19Degree:MasterType:Thesis
Country:ChinaCandidate:Y HuFull Text:PDF
GTID:2189360242978489Subject:Insurance
Abstract/Summary:PDF Full Text Request
Annuity problem is a social poser that puzzles many countries for a long time, and is also an important reality problem to be solved for our country to build a harmonious society. Facing the trend of population aging, the basic pension system of our country has imposed enormous strains on finance, and it's necessary to build occupational pension system to perfect multi-level pension system.At present, people have realized the importance of occupational pension, but the development of the system is also very slow. Hereinto, the lack of preferential tax policy is one of the main reasons, and it already becomes the "bottleneck" of occupational pension. Therefore, this dissertation analyzes deeply the preferential tax policy of occupational pension, with the hope of attributing to the development of occupational pension in our country.The dissertation adopts such methods as theoretical analysis combined with empirical research, qualitative analysis combined with quantitative analysis and vertical analysis combined with horizontal comparison. Based on discussing the necessity, status quo and fully valuing the cost, it expounds the mode choice, influence and etc of preferential tax policy of occupational pension in our country in detail, and builds preferential tax system as a whole.Firstly, the dissertation begins with occupational pension and principle of preferential tax policy, then compares and analyzes the preferential tax modes of developed countries and learns from their developing experience.Based on this, it discusses the status quo and main exited problems of occupational pension and preferential tax policy in our country.Next, using an actuarial model, it estimates the cost of EET adopted by preferential tax policy of occupational pension in our country—tax loss, and proves the loss under the control of finance. Combined with the benefit of preferential tax policy of occupational pension, it shows the feasibility of EET in our country.Finally, it designs the concrete project of EET and discusses the effects on the country, corporation and individual separately, then puts forward several policy suggestions.
Keywords/Search Tags:occupational pension, preferential tax, EET
PDF Full Text Request
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