Research On Support Of My Country's Enterprise Annuity Development Policy

Social security has been a major concern in the context of the increasing global aging situation.As early as 27 years ago,the state council issued the decision on the reform of the old-age insurance system for enterprise employees,which proposed the multi-level social security system concept of "gradually establishing the combination of the basic old-age insurance with the enterprise’s supplementary old-age insurance and the employee’s personal savings old-age insurance".With continuous reform and development,China’s basic endowment insurance system has developed rapidly,laying a solid foundation for improving the multi-level endowment insurance system.However,with the increasing aging of population in China in recent years and various problems caused by the changes of population structure,the basic endowment insurance is facing great pressure.As an important supplement to the endowment insurance system,the enterprise annuity can effectively help meet the challenges brought by the aging population to the endowment insurance system.Compared with developed countries,China’s enterprise annuity system lags behind.Based on the latest statistical data and through the combination of literature research,statistical analysis and comparative analysis,this paper analyzes the development scale,structure distribution and investment scale of enterprise annuity in China.By combining the current situation analysis of enterprise annuity and the enterprise annuity plan of company A,the current policy support,effect and main problems in the development of enterprise annuity in China are analyzed in depth,including legislative support,tax policy,investment management,investment supervision and other aspects.In the developed countries enterprise annuity development by analyzing the successful experience,put forward countermeasures for developing and perfecting enterprise annuity in China,including increase publicity of enterprise annuity and establishing and perfecting the legal system of corporate pension fund,expand enterprise annuity preferential tax policies,optimize the investment management of the enterprise annuity fund,strengthening the supervisionand information disclosure system construction.