The Analisis Of Preferential Tax Policies Of Occupational Pension In China

The occupational pension is a kind of welfare system which is drawn up for the workers by the enterprise according to development of the enterprise. The main purpose of building this system is to provide much more pension to make sure the standard of living of the worker after they retire. In 2000, the concept of the occupational pension is made clearly in China, and with the development of this system, it plays an irreplaceable role in the process of providing for the aged in the society. However, it is no doubt that the step of this system run much more slowly in China comparing with the other developed countries, and there are many reasons which cause this case, among these, one of the most important reasons is there is no sufficient tax preference, therefore, this essay introduces eight models basing on our country's present case to sum up EET tax model which suits our country's situation and the percentage between the enterprise and the personal pretax.The paper begins with the basic theory of Annuity businesses,analyses the need for government to give tax concessions on the basis of the theoretical study.Then introduces the development of Occupational pensions tax in foreign countries and their advanced experience.This article focuses on the analysis of the development of China's enterprises Annuity, Occupational pensions tax status and problems,on this basis,the paper presents the way to pay the pension to get the eight models and and analyses them in compare. Through calculating the percentage from personal paying and pretax in view of our estimated accomplished substitution rate with 20%, the last part says the EET model is suitable to be built from the economic point in our country by delaying the tax limit which is our bearing range.