A Study On The Taxation Policies Of China's Occupational Pension

At present, the discussion on China's occupational pension system becomes hotter and hotter, and by and by people have realized the significance of establishing occupational pension system in China. In the meantime, we are quite clear that the slow development of China's occupational pension is mainly due to the ungrounded favorable tax policies, which fail to trigger the interests of both the enterprise and the individuals in occupational pension. Nevertheless, the discussion on how to build occupational pension tax system has never been conducted profoundly and systematically. Therefore, this thesis is aimed at explaining this difficult and challenging topic in a systematic manner, with the hope of contributing to the reform of public pension system and the growth of national strength.This study mainly focus on the present status and the existing problem, by applying the basic theory of the Occupational pensions, constructing the analysis model, also combining with the present problems of Occupational pension in China. Further more, drawing lessons from certain experiences from other countries, and put forward the measures corresponding to the problems.