Study Of Preferential Tax Policies Of The Chinese Enterprise Annuity

Employer pension is the pension that enterprises offer for its employees. It is the important pillar in the system of the endowment insurance, at the same time, it is the important welfare tool of enterprise's manpower resources management too. China has stronger current demand for it. But in unconformity with it is that the employer pension is developed very slowly at present. Among the reasons, the main one is lacking the corresponding tax revenue preferential policy. For this reason, I study it, in the hope of the value to promoting the development of the Chinese employer pension.I think, studying the tax revenue preferential policy of the Chinese employer pension must answer the following several questions positively. Firstly, how is the current tax policy of the Chinese employer pension? Secondly, how do the developed countries provide the tax revenue preferential policy to employer pension, which can we draw from it? Thirdly, why need to provide the tax revenue preferential policy to employer pension? In non-preferential environment, how much social economic cost does it have? Does our financial state afford to bear it? Fourthly, which kind mode of tax should China design to preferential policy? According to such a train of thought, this text is made up of four parts, every part of main content, view and innovation is as follows:First part, analyze the Chinese tax revenue preferential policy of employer pension at present and the reasons that lead to the policy lags behind.Secondly part, briefly introduce the tax revenue preferential policy of the developed countries from the respects, such as the preferential mode, scale of cost, etc. Regard USA as the typical country, analyze its policy type and limits correspondingly. The purpose of this part is mainly to offer experience for design and implementation of the tax revenue preferential policy of employer pension.The third part, analyze the necessity and feasibility of providing the taxrevenue preferential policy. First of all, from economics angle, analyze enterprises and worker's personal behavior choice in non-preferential environment and in the tax allowance situation. And put forward the necessity of implementing the tax revenue preferential policy of employer pension.Then, emphasis on the social economic cost under the Chinese present environment, thus draw the necessity of providing the tax revenue preferential policy. In order to prove that the tax revenue preferential policy has the feasibility implemented in China, I has estimated the cost of central government and local government need to born in case of implementing tax revenue preferential policy in the whole country. The conclusion is drawn finally: The cost is lower that of China implement tax revenue preferential policy of employer pension.The fourth part, put forward the concept of tax revenue preferential policy of the Chinese employer pension. On the basis of using experience of developed country, I put forward three major principles of designing the tax revenue preferential policy of employer pension. And I provide the basic frame of the tax revenue preferential policy tentatively, namely (E)ET mode. At the same time, in order to guarantee that the preferential policy is implemented effectively, on the basis of drawing lessons from the American tax revenue supervisory system, I design the Chinese employer pension tax revenue supervisory system.