Research On Legal Issues Of Enterprise Annuity Fund

On January 14, 2015, the state council released "about staff old-age insurance system in government institutions reform decision", the plan explicitly state organs, institutions need to be set up with the same basic old-age insurance system, enterprises implement units and staff common payment way. Promulgated the decision marks the enterprise annuity system has gradually become an important part of the pension system in China, as a core part of the enterprise annuity system of enterprise annuity fund system, its importance is also needless to say. So the paper studies the enterprise annuity fund legal problems from four ways. It has the enterprise annuity fund legal relationship, the beneficial right of the vested, tax incentives and regulation.The second part discusses our country enterprise annuity fund each participation main body and its legal relationship, first with the method of diagram will be involved in the process of enterprise annuity fund operation each participation main body and the legal relations between them are clear, and second, respectively to analyze each participation main body responsibility, summed up the problems in the operation of the enterprise annuity fund in five kinds of legal relations, and for the participation main body and its legal relations, proposed our country enterprise annuity fund participation main body and the improvement of the legal relationship advice, the author suggested that should improve the participation main body legislation, clear the rights and obligations of each participation main body and balance the participate in the interests of the main body, strengthen the mutual supervision.The third part discusses the beneficial right of the enterprise annuity fund in our country have both legal issues, the first point out defects in both the beneficial right of the system in our country, for the legislation of the system in our country at present basically is in a state of blank, the worker also can only be obtained in retirement to pay part of the beneficial right of the enterprise. By means of the two kinds of beneficial right of the vested made way for research, advances some Suggestions on the improvement of the system of related, the author thinks that our country should improve the beneficial right of the vested by law, at the same time should reduce the influences of length of service in the beneficial right of the obtained, in violation of the law of enterprise to develop a specific penalties.The fourth part mainly discusses our country enterprise annuity fund preferential tax legal issues, first of all, through the analysis of defects in the tax law system in our country, summarizes the current preferential tax mode is basic TTT, thus lead to the strength small tax mode in our country, the present situation of the uneven. Second world are analyzed by means of the chart of eight kinds of preferential tax mode, and to focus on the United States, Britain and other countries, it is concluded that the experience of developed countries preferential tax system, again on the basis of the combination of foreign experience, put forward the perfect Suggestions to perfect the system of our country. I think should be the establishment of pilot EET mode and gradually all over the country, to enjoy the preferential enterprise and worker qualification regulations, perfect the specific content of tax breaks and at the same time should also strengthen the supervision of tax work.The fifth part mainly discusses the issues of China’s enterprise annuity fund supervision law, firstly analyzes the current status of supervision legal system, at present our country there are regulatory law blank, mechanism chaos, followed by a comparative analysis on the two kinds of regulatory model, and the key to the United States, Britain, Germany, Chile’s regulatory system, and sums up the experience, combined with the foreign experience for reference, put forward the Suggestions of perfecting our country’s system. The author thinks that we should strengthen the legal construction, to promote coordinated development of regulators, dynamic supervision, strengthen the supervision of the fund property safety, and promote the development of non-governmental regulatory mechanism.