Study On Personal Tax Policies Optimization Of Enterprise Annuity Based On The Extension Tax System

From1991China clearly put forward to establish the multi-level endowment insurance system combination by the basic old-age insurance, enterprises supplementary pension insurance and the individual savings endowment insurance has more than twenty years. During this period, the enterprise annuity as one of the pillar of the social security has got a great development, but with the development degree of foreign developed countries and expected goals we still have a large gap. Eighteen party3in plenary meeting puts forward "to speed up the development of occupation pension, enterprise annuity, commercial insurance, building a multi-level social security system." In order to promote the development of a multi-level old-age insurance system, promote enterprise annuity scale, the three departments of Finance, Human Resources and Social Security, State Administration of Taxation issued the policy of personal income tax deferred tax to promote the development of enterprise annuity and occupation pension at the end of2013.This article is in this background based on extension of tax system, further research on preferential individual tax policy of enterprise annuity, and through the research of tax policy may reach the substitute rate is raised to the policy optimization, so as to provide a reference for the rules development and improvement of enterprise annuity individual tax policy in the future.This paper first introduces the background and significance, research contents and methods, and reviews, comments the literature of domestic and foreign enterprises annuity tax policy; then, carries on the theoretical analysis of the enterprise pension and preferential tax, introduces the basic contents of tax preferential and necessity of preferential tax policy for the implementation of occupational pension; then, the development and practice of enterprise pension and tax policy of foreign and domestic are compared, discussed, the existing problems in our country’s relevant tax policy are analyzed; then, on this basis through the establishment of enterprise annuity fund balance model, calculates the substitution rate of enterprise annuity under the existing extension of taxation policy, and individual payment rate of enterprise annuity target substitution rates were calculated, thus, suggests the idea of improving the amplitude of enterprise annuity individual payment tax preferential and practicing the flexible tax policy, and analyzes the feasibility of policy optimization, proves that the tax policy is feasible; finally, according to the quantitative results, further puts forward some principles should be grasped and suggestions to perfect the tax policy of enterprise annuity.