Preferential Tax Policies Of China's Enterprise Annuity Research

At present, China has entered the aging society. Aging of the population has been a major issue on the construction of a harmonious society in China. To address this issue, China has actively pushed forward the reform of pension system. And in the 20th century, the early 90s, China proposed the policy objectives of establishing a multi-level old-age security system. After nearly two decades of development, china has basically completed by the basic old-age insurance, corporate pension and personal savings of old-age insurance, the three-component multi-level old-age security system. However, compared with developed countries, China's current pension system is far from perfect. Among them, in particular, the second pillar of the role of enterprise annuity has not yet been fully exploited. I believes that the reason why enterprise annuity in China's development is slow, mainly due to lack of preferential tax policies to support enterprise annuity. Thus, in this article, I start from the perspective of tax incentives, first introduced the basic theory of the enterprise annuity and preferential tax policies, and positioned the status of the enterprise annuity in old-age security system, and analyzed the types and characteristics of enterprise annuity tax model. On this basis, I analyze the development of history, current situation and existing problems of China's Enterprise Annuity. At the same time, I analyze the necessity of the preferential tax policies for China's Enterprise Annuity from a fair perspective, and analyze the feasibility of the preferential tax policies for China's Enterprise Annuity from the perspective of public financial loss. Finally, by drawing on international experience, I propose China should adopt a model of EET tax concessions and establish appropriate measures.