The Research On EET Preferential Tax Model Of Enterprise Annuity Executed In China

The establishment of the enterprise annuity system obeys the law of human social development history, which is considered to be an effective way to solve the pension plight all around the world. It is about the establishment of the old-age social security system in our country and our country’s social stability while stepping into an aging society.This paper is about the discussion of preferential tax model selection to promote the development of China’s enterprise annuity, by reading the research results of other scholars in this field, we can find that the existing literatures focus on EET mode in our country, but lack of considering the actual situation. So this article is in view of our county’s present enterprise annuity policy and development level, and compared with western developed countries, so as to obtain the new development ideas from their advanced experience of reform and development. In order to provide some useful references for promoting the further development of enterprise annuity system in our country. Specific content as follows:In OECD countries such as America and Japan, for example, introduced the enterprise annuity tax policies of developed countries. Summed up the optimal mode EET tax advantages to promote the development of enterprise annuity, and points out that choose what kind of enterprise annuity preferential tax mode depends on whether the social welfare utility created by policy is greater than its revenue loss caused; Build rate of substitution model and the model for taxable by using the principle of the enterprise annuity fund balance, and the feasibility of EET mode implemented in our country is analyzed with the two models, combining with the actual situation of the social and economic development at the present stage in China, combined tax mode of EET and TEE is proposed according to the nature of different industries, different regions, different enterprise. Finally, the rate of substitution model is to calculate the free of tax rate of the EET mode fund stage and the tax rate of the TEE mode fund stage on the basis of the pension target substitution rate. Obtain the conclusions that should be to improve the level of enterprise annuity substitution rate for purposes.