Study On The Joint Pension Plan Of The Small And Middle Enterprise Of Our Country

The occupational pension of our country has got into business in essence, comparatively with the large nationalized enterprise pension market grown vigorously; the pension of small and middle enterprise (SME) hasn't been set up. But SME has played more and more important role in our national economy. If we can't set up the pension plan suitable with SME, our second pillar of endowment security system isn't perfect. In order to eliminate the system obstacle of the SME's pension plan, our country has begun to draw up the joint pension plan. SME joint pension plan is an important policy arrangement to solve current difficulty of establishing China's SME pension scheme.Based on the analysis of the meaning of the joint pension plan and the necessity for our SME to establish the pension plan, this paper points out the joint pension plan is the real choice; through comparatively researching the multi-employer pension plan of developed countries, such as the United States, Canada, Hong Kong of China and Australia, this paper puts forward the structure of our country's SME joint pension plan, including the establishing and the funding of the joint pension plan, the investment of the fund, the payment of the pension treatment and the supervision of the joint pension plan; Finally, this paper proposes policy recommendations to further establish and perfect China's SME joint pension scheme, including improving the law system of the SME joint pension, designing the SME joint pension into an stimulated mechanism, establishing the tax exemption policy directed against SME joint pension, and controlling the cost of the joint pension and the pension arrangement of the job-hopping employees.