The Research On The Preferential Tax Policies Of Chinese Occupational Pension

Occupational pension is a supplementary pension fund provided for employees on conditional that economic results allowed and employees have taken part in basic pension fund. It is the second mainstay in the multilayer pension fund system in China. Occupational pension plays an important role in the circumstances of aging problem, high replacement rate of basic pension fund as well as in the circumstance of relieving the heavy financial pressure on the government. However, in China the occupational pension system develops very slowly at present, mainly because of lacking the corresponding preferential tax policies. For this reason, the author of this thesis tries to make an analysis and exploration on the study of preferential tax policies of occupational pension system, with the attempt to provide some constructive instructions for the development of occupational pension system of China.This thesis is composed of five chapters.Chapter One serves as an introduction, introducing the research background, writing purpose, theoretical framework and methods, reviewing the previous studies both at home and abroad as well as presenting the structure of this thesis.Chapter Two is a theoretical retroflection of occupational pension and preferential tax policies. In this chapter. the position of occupational pension in the endowment insurance system and the necessity of its development are introduced. In addition, a comparative analysis of various types of preferential tax policies as well as the economic effects that the policies bring are presented.Chapter Three analyzes the Chinese preferential tax policies of occupational pension at present and points out the problems that exist in it.In Chapter Four, the author puts forward the regime of preferential tax policies of occupational pension, namely EET mode. In the meantime, the author also makes specific analysis and suggestion of preferential tax policies including Tax—related links.Chapter Five is about the negative effects that preferential tax policies might bring about. On the basis of the negative impact analysis. the author puts forward some corresponding countermeasures.