Research On Tax Revenue Preferential Policy Of The Occupational Pension In China

Occupational pension is a supplementary old-age pension provided for employees on conditional that economic results allowed and employees have taken part in basic old-age pension, it is the second mainstay in the multilayer old-age pension system in China. Occupational pension plays an important role in the circumstances of aging problem, high rate of substitude on basic old-age pension and heavy government financial pressure. But the occupational pension is developed very slow at present. Among the reasons, the main one is lacking the corresponding tax revenue preferential policy. For this reason, I study it, in the hope of the value to promoting the development of the Chinese occupational pension.This text is made up of six Parts .First Part, put forward why to study the Chinese tax revenue preferential policy of enterprise pension, and the background and the meaning of it.The thirdly part, analyzes the necessity and feasibility of providing the tax revenue preferential policy. First of all, discusses the causes of favorable taxation as well as the economical and social effects of favorable taxation of occupational pension. From the aspects of enterprises, under the preferential policy it can enjoy the benefit of non-tax from the cost when it paid for the employers. So, the pursuing of profit maximization can drive the enterprise to carry out the plan. Under the preferential policy, the employers can benefit better: as for the country, When it reduce the financial revenue, it will increase the amount of pension. This policy can make the cost low, and the country can bear the reduction of their financial revenue. For the reason, this policy is possible. Then, from the way of the national financial bearing, capacity analyzes the feasibility of implementing the policy. In order to prove that the tax revenue preferential policy has the feasibility implemented in China, it has estimated the cost of central government and local government need to born in case of implementing tax revenue preferential policy in the whole country.Secondly part, introduce the basic theories of the tax policies of occupational pension, in order to carry out the research from general to special.The fourth part, analyze the Chinese tax revenue preferential policy of occupational pension at present and the reasons that lead to the policy lags behind.The fifth part, briefly introduce the tax revenue preferential policy of the developed countries and analyze the good aspect of EET. The purpose of this part is mainly to offer experience for design and implementation of the tax revenue preferential policy of occupational pension.The sixth part, put forward the concept of tax revenue preferential policy of the Chinese occupational pension. On the basis of using the theories of the tax policies of occupational pension and experience of developed countries, I put forward the regime of occupational pension tax system, namely EET mode. In the meantime, put forward the tentative plan of tax revenue preferential policy.