The Tax Revenue Preferential Policy Of Enterprise Pension Study

Since the end of the 1970's , the public old age pension system of the most nation had appeared a serious crisis, main performance at the basic retire fund account income cannot cover outlay and deficit to extend continuously. Under this kind of background, to provide a guarantee for the retire life of the employees, many nations all are in the way that looks for reform actively, supporting and developing the second pillar-enterprise pension be one of them. Enterprise pension is the pension that enterprises offer for its employees. It is the important pillar in the system of the endowment insurance, at the same time it is the important welfare toll of enterprise's manpower resources management too. Enterprise pension differs from the social retired insurance, also differs from the business insurance, is important pillar of the modern social retired pays pillar, is to according to the important complement of the endowment insurance system, its direct purpose is to improve the old age pension level. Enterprise pension is generally seen by business enterprise as the importance manage strategic part of the human resource, be a human resource namely management guerdon within system management or employee welfare management item, the employer is for the sake of attraction or keeps employee over a long period of time to serve and raises labor rate of production for the business enterprise, provides toward the employee of a retired pay.Since the beginning of the 1990's , our country has promoted to build up enterprise pension .Through the development of more than 10 years, although enterprise pension of our country is from no to have, acquires certain development, and comparing with the flourishing nation of market economy , the level of enterprise pension in our country is not only low, and develop extremely slow-moving. The reason of the our country enterprise pension development slowness is various, among which one important reason be :For long time, our country enterprise pension plan lacks a special policy of revenue from tax.International experience expresses the development of enterprise pension can not get away from a special policy of related revenue from tax of government to guide,the tax revenue preferential policy of enterprise pension provided by the government is one of the key factors of enterprise pension development. Establishment and flourishing of enterprise pension in recent years are closely-related with the tax revenue preferential policy of most developed countries. Therefore, to promote enterprise pension develop strongly, our country has to set up the tax revenue preferential policy of enterprise pension in keeping with our country .This text is made up of five parts. One part, put forward why to study the Chinese tax revenue preferential policy of enterprise pension, and the background and the meaning of it. Secondly part, analyze the tax revenue preferential policy of enterprise pension, chiefly the theory basis of it. The third part, analyze the Chinese tax revenue preferential policy of enterprise pension, and point its faults. The fourth part, analyze the good part and the bad part of the tax revenue preferential policy, and the affects of the tax revenue preferential to company and employees, and put forward how to promoting the Chinese tax revenue preferential policy graduately. The fifth part, get conclusion, the nation should draw up a policy with preferential revenue rightly to promote enterprise pension develop. I study the Chinese tax revenue preferential policy of enterprise pension, in the hope of the value to promoting the development of it.