Study Of Preferential Tax Policies Of The Chinese Enterprise Annuity

Occupational pension is the business enterprise behavior taking place under the guiding of the national policies and laws, the government get involved in the field of the occupational pension indirectly by means of legislating, tax revenue and supervision. Among them, tax-free, tax reduction and delay of the taxation are valid incentive tax policies that encourage the employee and employers to set up the occupational pension plan actively and guide developing direction of the occupational pension. These tax policies are also emollient measures that western developed countries have taken in the occupational pension. But in our country, lacking of the occupational pension's tax policy is the main reason that baffles the development of the occupational pension. The thesis of this paper is the occupational pension's tax policy which has theoretical research and positive analysis meanings.The content of this paper includes fives chapters. The chapter 1 introduces several basic theories of the occupational pension. In the chapter 2, we compare the eight models of tax policies and analyze the economic effects of the tax policies. Then we introduce the present situation of the Chinese occupational pension and analyze the underlying problems in the system. The chapter 4 contains several demonstrations of the main industrial countries. In chapter 5, we try to design a reasonable structure of the Chinese occupational pension system.The innovation of this paper is the design of the tax policies. Because of the lack of materials about foreign countries, the introduction of the tax policies in these countries aren't enough. For further discussion, I will try to solve the problem.