The Fiscal And Taxation Policies To Promote The Development Of Pension Business In China

The accelerated development of aging of the population brought new challenges for our country to solve the pension problem,the difficulty of the problem is exacerbated by "not rich first old" social characteristics.Provides the high quality service for the elderly,ensure the elderly in later life is the responsibility of the society.Also it is a difficult task our country have to face in the future In a very long period of time.On the one hand,it is the increasing aging population and Pension demand,On the other hand,it is the insufficient supply of pension services and the poor development of pension.The problem of Pension products under production and the poor Pension service personnel training becomes increasingly.The elderly can not get proper material guarantee.Due to the traditional way of "support" failed to cope with an aging,"Institutional pension" is chosen.It is also The important direction of the reform and development of countries.The fiscal and taxation policies play a crucial role in the pension system reform.It is crucial to improve the pension system,create a sound system of pension.In this paper,we research the fiscal and taxation policy support endowment career development at home and abroad.Starting from the actual,we analysis of the present situation and problems of current endowment enterprise development in our country.we analysis the problems of the fiscal and taxation policies support the development of the pension business.On the premise of advanced experience at home and abroad for reference on,we Put forward the countermeasures and Suggestions in order to provide theoretical basis and reference.In particular,The content mainly includes the following several parts:The first part is the article of the first two chapters.The first chapter introduces the significance of the paper,summarize The related literature at home and abroad,Illustrates the research ideas and methods of the article,At the same time points out the article deficiency.The second chapter,On the premise of define the scope of aging in our country and the endowmententerprise premise,comb the related theory.In theory,analysis of the feasibility of the fiscal and taxation policies to promote China's endowment enterprise develops.The second part is the article in the third and the fourth chapters.This part is divided into two pieces.First of all,the third chapter analysis of the status of the whole endowment career development in our country,at the same time carry on the deep analysis about the reason of the present situation has.Second,the fourth chapter analysis the fiscal and taxation policies endowment career development in our country,combining with pension business development situation,analyzing the problems existing in the policy.The third part is the fifth and sixth chapters.This part analyses the development of pension earlier in the western country,the characteristics and advantages of its endowment enterprise,the role of fiscal and taxation policies.The fifth part,based on the experience of the foreign related theory and practice,focus on fiscal and tax policy suggestion,research on its endowment career development model for reference.The fourth part is the conclusion of this article and the outlook for the future.This chapter summarize the content of the previous chapter.Focus on the fiscal and taxation policies to promote China's endowment career development.At the same time,thanks for the teacher,classmate giving advice for this article.