Research On The Measurement Of Financial Burden Of Enterprise Annuity Tax Preferential Policies In China

As China's population ages,the pressure on China's social pension insurance will increase.Especially in the context of the unbalanced development of the “three-pillar” pension insurance system and the increasing funding gap of the basic old-age insurance,China urgently needs to promote the development of enterprise annuities to reduce China's dependence on basic pension insurance.International experience shows that corporate annuity tax incentives are a powerful lever to encourage enterprises and individuals to participate in corporate annuity plans,and it is of great significance to improve China's corporate annuity tax incentives.This paper first expounds the meaning of enterprise annuity,analyzes the advantages and disadvantages of enterprise annuity under different taxation modes,and introduces the specific provisions of the annual tax incentives under the EET model implemented in China,as well as the EET-type annuity tax benefits.The problems that arise in the specific application and application of policies in China.Secondly,constructing the fiscal burden measurement model of China's annuity tax benefit policy,predicting the implementation of tax preferential policies for the next 50 years in China through the ratio of the tax revenue and the net income of tax revenue to GDP after the implementation of the annuity tax benefit policy.After the financial burden on the government.The calculation results show that under certain premise,due to the implementation of the annuity tax benefit policy,the taxation cost brought by the insured in the payment phase and the investment phase is greater than the tax revenue of the insured in the receiving link,so the tax revenue The net value is negative and reaches a maximum value at a later point in time,at which time the financial pressure is greatest.However,even if the participation rate of enterprise annuity is increased,the net value of tax revenue is only 0.71% of GDP.At this time,the government's financial pressure is affordable.Finally,I hope that through the attempts and explorations made in this paper,we can make suggestions for the reform of China's annuity tax policy,gradually improve China's enterprise annuity system,and promote the rapid development of enterprise annuity.