Research On Preferential Tax Policy In Chinese Occupational Pension

The construction of multiple-arrangement of endowment insurance plan has become the focus of most countries in settling related problems of pension. Generally, the multiple-arrangement of endowment insurance plan refers to the following statement: the first level is the national basic pension plan, the second is the additional endowment insurance for enterprises (enterprise annuity), and the third is personal commercial endowment insurance. However, more and more elders cause a result that the pressure of the national basic pension plan is too heavy to burden. A tendency recently is: gradually reduce the first arrangement of security and enlarge the second and third arrangement of security.Compare with other countries, development of enterprise annuity in China is far from it should be. Experience shows that if there is no favorable tax policy, there will not be much development for this kind of voluntary action. Thus, China government should establish such policy to stimulate its development as soon as possible.At the same time, it's important for China to formulate accounting standards to support the development of enterprise annuity. Fortunately, Ministry of Finance announced accounting principle of annuity funds on 15th February this year, which would benefit the management of annuity. However, there is still something that can be improved because the principle is not perfect.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 substitute 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.The thesis adopts methods such as theoretical analysis combined with empirical research ,vertical analysis combined with horizontal comparison ,and qualitative analysis combined with quantitative analysis to make research on occupational pension tax policy from microcosmic and macroscopic angles .Based on discussing the necessity ,status quo and significance of preferential tax policy on occupational pension and comparing this tax policy with that of other countries ,the thesis discusses in detail the choice of preferential occupational pension tax mode and its economic effects ,and proposes a comprehensive conception of the establishment of occupational pension tax system in China.The paper is composed of five parts .The first part,for word ,introduces its research background ,including international background and domestic background ; The present situation research of occupational pension and the innovations of this article . 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 ,economical and social effects of favorable taxation of occupational pension . The forth part ,put forward the concept of tax revenue preferential policy of the Chinese occupational pension . The fifth 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 last part , this dissertation puts forward some suggestion on the taxation preference policy suitable for China's situation and corresponding regulation policies.