Research On The System Of Enterprise Annuity In China

The proportion of the elderly in the total population of our country is increasing year by year.The comprehensive popularization of the old-age insurance makes the government's expenditure pressure on the old-age insurance system increase sharply.The value function of the enterprise annuity system has been emphasized and highlighted at the level of national policy and legislation,and the multi-system and multi-level old-age insurance model under the condition of market economy has been encouraged and guided.However,the development of the second pillar of the old-age insurance system in China is slow.Based on the analysis of the existing problems of the system and the experience of foreign legislation,this paper puts forward relevant suggestions in order to improve the enterprise annuity system in China.Based on the basic concepts and characteristics of enterprise annuity,this paper analyses the functions of enterprise annuity,refers to the relevant theories of enterprise annuity and the development process of enterprise annuity system in China,and puts forward the existing legal problems of enterprise annuity system in China.Suggestions are made from five aspects: There are some problems in voluntary participation mechanism,preferential tax policy,information disclosure mechanism,financial supervision mode to promote the financialization of enterprise annuity,and remedies for disputes over enterprise annuity.In view of the special status quo of enterprise annuity system in China,this paper,based on the national conditions of the development of enterprise annuity in our country,draws lessons from the advanced legal systems of developed countries,such as Britain,the United States and Japan,which are more mature in the Anglo-American legal system,and puts forward some practical suggestions for the construction of enterprise annuity system in our country.It mainly includes: introducing the mechanism of enterprise annuity automatic joining in order to improve the coverage of enterprise annuity;improving tax preferential policies to enhance the incentive efficiency of enterprise annuity payment;improving the information disclosure mechanism;improving the financial supervision mode to promote the financialization of enterprise annuity;establishing the link between administrative relief,judicial relief and negotiation channels to solve the disputes arising from enterprise annuity.The enterprise annuity system should be constructed in an all-round way to promote the standardized and rapid development of the enterprise annuity system.