China's Enterprise Annuity Tax Policy Analysis

The cultivation and developing of China's occupational pension market is involving a lot of policy fields ,among them, favorable tax policy is that the key system arrange of the occupational pension's development . According to the experience of occupational pension's development of developed country that to be developed rapidly in recent years, most countries in the world have adopted the preferential favorable tax policy with characteristics to the occupational pension according to the realistic conditions of various countries, as a tax policy led to bring about an advance in occupational pension, becomes one of the important terms of the occupational pension market's sound development already.This text is be to on the foundation that the current situations of the tax policy of the occupational pension and relevant policies analyse in depth at present in our country, point out a great deal of problems exist in the tax policy of playing a direct role in encouraging the occupational pension to develop, and has not formed the nationwide unified favorable tax policy, these problems has limited the tired development space of the occupational pension yet. I attempt to combine the whole pension system to define the country,enterprises and individual's relation and responsibility in developing occupational pension; The result of analyse through the cost-effective of the favorable tax policy explains the feasibility of tax allowance ; Know and emphasize the importance of the favorable tax policy's institutional improvement that promotes the development of occupational pension through comparing in world. Finally must produce conclusion and policy recommendations , pass to whole annuity integration of market, hope to realize the nationwide unified annuity favorable tax policy.The full text including five chapters.Chapter1 through our country occupational pension system evolution process looked the occupational pension's development in our country, discovered our country occupational pension's development is in the low level. I attempts further to investigate the reason why it's slow...