Chinese Enterprise Annuity The Eet Tax Revenue Mode Research

The paper is composed of four parts.In the first chapter we mainly introduce the research backgrounds. At the same time, We simply illustrate the research method and innovation of this article.The second chapter discusses tax mode of enterprise annuity. In this chapter, all of patterns are compared.Then we explain that EET is the most widely used mode.The third chapter, The EET mode of America is introduced in detail. The purpose is to draw lessons from its success experience for our use EET mode in the future.The last chapter is mainly about empirical research of EET preferential tax mode in China. Firstly, We built about the enterprise pension replacement rate and tax revenue model. Secondly, We select parameters combined with China's actual condition.And lastly, We carried out parameters sensitivity analysis. The conclusion is:China's current development situation can execute EET mode. But due to the EET mode for investment returns and inflation rate sensitive. So in practice, we must pay attention to increase the value of annuity. Moreover This mode's ability to withstand market risks is not strong, So we must control risk in the process of the pension investment.Lastly, Provide some suggestions for our use EET mode in the future.