Study Of The Legal Issues Of China's Enterprise Annuity

China is confronted with increasingly serious aging Problems. With the increasingly aged people, the burden of Parents expenses becomes more and more serious, and government pension system faces the serious financial crisis now. Occupational pension ensures one of the important pillars of the government "three pillars "pension system. And because Occupational pension is one of the important financing source of capital market, it can enhance the development of capital market of our country.Based on international experiences and our country's legal policy, this paper analyses the current problems concerning the development of occupational pension schemes in our country, discuss the deep-seated reason of the slowly development of the Occupational pension, and it puts forward some useful proposals and recommendations. The main contents are as follows:Chapter one first defines the Occupational pension schemes, discuss the basic character of Occupational pension, and recommend the basic theory of Occupational pension.Chapter two recommend the development of Occupational pension in representative country, and compare the legal system of Occupational pension in representative country in thereinafter aspect: Occupational pension's essentiality in pension system; the basic law about Occupational pension; pension plan choice; tax policies and regulation; the law system of regulation of Pension funds; the supervision system of pension law.Chapter three discuss the development and status quo of Occupational pension, analyses the current problems concerning the development of occupational Pension schemes in our country.On the basis of above analysis, chapter four come up with some suggestions on how to speed up the Occupational pension system development.