Research On Favorable Taxation Mode Of Occupational Pension

The paper is composed of five parts. The first chapter,forword, introduces its research background, including international background and domestic background; the present situation of research on occupational pension, including the rational research on its existance and its taxation mode. And as well as the significance, methods and innovations of this article.The second chapter, economical and social effects of favorable taxation of occupational pension, first sends out the definite explanation to the occupational pension, which means the enterprise and its staff voluntarily establish their own supplementary old-aging insurance system on the basis of legal participation into the the basic old-aging insurance. Next, this chapter elaborates the international history and development and the characteristics of occupational pension. After that, it analyzes the necessity of favorable taxation on occupational pension through two angels, the influence of taxation on the demand of occupational pension and the direct causes of favorable taxtion as well. Finally, this chapter analyzes the economical and social effects of favorable taxation of occupational pension.The third chapter, research on taxation mode of occupational pension, carries on the international comparison of taxation mode of occupational pension on the basis of its comparative analysis, reaching the conclusion that EET is generally used among the developed countries. After that, the author shows the economical principles of EET pattern by means of simulation and computation. And with the aid of the under-superior taxation theory, it analyzes taxation system principles of occupational pension.The fourth chapter, present situation of Chinese occupational pension, first enumerates its related policies, introduces its history and development, and simply analyzes its development space. Next, the author analyzes the present situation and main problems of favorable taxation of Chinese occupational pension. Finally, the author elaborates the localization question of occupational pension within the Chinese old-aging insurance system, insisting that on the existing basis, the social public account and individiual account should be separated with the expectation of national pension and occupational pension of general preference.The fifth chapter, realistic choices of favorable taxtion mode of Chinese occupational pension, puts forword four basic principles for choosing favorable taxation mode. EET pattern is Chinese realistic choice because it can both promote the development of Chinese occupational pension and reduces the welfare cost of our government. After that, the author discusses the deduction rate of favorable taxation. Finally, as the summary, the author proposes several suggestions towards tax policy of our occupational pension.