China's Enterprise Annuity System Construction Research

There was an innovation upsurge of the system of the endowment insurance in all over the world since the Petroleum Crisis and the Endowment Crisis had happened in 1970'ss Each country brought forth the policy of developing the Occupational Pension System in succession and carried it out, and the present endowment insurance system innovation has been going on in accordance with a Three Pillar mode. The endowment insurance system innovation in our country also appears the same trend. It brings forward a series of questions naturally. For example, what's the nature of the Occupational Pension? What system mode is suitable for the Occupational Pension in our country, and what tax policy the government should adopt? All these questions are the topic of the thesis.Firstly, I stated the process of the topic selection and the significance of the study, summarized the research status quo about the Occupational Pension System, and expatiated on the analysis clue and the framework of the paper. Secondly, I analyzed the background, the process of the development of the occupational pension in the foreign counties, and compared the different systems in the representative countries, and made an elementary forecast on the total development tendency of the occupational pension system in the world. Thirdly, I analyzed the present situation of the occupational pension in our country, and analyzed the reasons leading to its slow-moving development from the three aspects, such as, the government, the enterprises, and the employees. Here comes the most important part in the whole thesis. In the forth part, I analyzed the necessity and possibility of developing the occupational pension system in our country and held that to promote its development in our country, the following three problems need solving. First, determine the position of the occupational pension. It is one of the important supplements of the public endowment insurance not a substitute, and the government finance will not bear the final economic responsibility. It isn't a kind of commercial endowment insurance since it is supported by the preferential tax policy, so it moves under limitation and rational government regulation. Second, to promote its development the preferential tax policy should be made clear and definite, and should be carried out,and should be rational to prevent the tax income from being washed away. Last but not least, determine the relationship among the parties of the occupational pension by law to definite the rights, responsibilities, and obligates of each party. In the last part, referring to the experience of the foreign countries and combining the current situation in our country, I hold the occupational pension should be enforced step by step, and I made an elementary design on the occupational pension system in our country.