| Since 2000, China has entered the aging society. " age before it gets rich" exacerbate the problem of the pension in china. Enterprise annuity as a pension supplement system has been widely used in developed countries, it has plays a great role to alleviate the fiscal burden and reduce the pension payment pressure of government. But in China the enterprise annuity system started late, the enterprise annuity in institutional settings and preferential tax setting and other aspects is not perfect yet, with the development of economy and the aging of the population, how to support the aged life and improve the quality of life of the elderly become the important topic to China.Japan the most serious “aging society” developed country in the world that has made a lot of successful experience in the old-age security which is worth to draw. The support of occupational pension system is the key of Japan’s successful. In Japan, the enterprise annuity system has covered nearly 50% enterprises and did a great job in increase retirement income of the employees, also reduce expenditure burden of old-age security in Japan. The effective tax preference setting is an important reason that promoted the enterprise annuity development in Japan that has a theoretical value and practical significance to popularize the enterprise annuity system in China.This paper used the tax theory to analyzed the tax preferential system of Japanese enterprise annuity and how it take the effect, finally, puts forward suggestions to the construction of tax system of China’s enterprise annuity system like: We can learn from Japan’s deduction in tax preference settings, in order to maintain the integrity of our current tax system; and set up specific amount limit at the investment to prevent increase the income gap between the retirement employee and guarantee the fairness of tax; also we can learn Japan’s tax preferential setting in payment link, it can increase the income of the old-ages. |
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