China's Enterprise Annuity Tax Preferential Policy And Accounting Norms Discussed

1. The research topic and basic ideaThe construction of multiple-arrangement of endowment insurance plan has become the focus of most countries in settling related problems of pension. Generally, the multiple-arrangement of endowment insurance plan refers to the following statement: the first level is the national basic pension plan, the second is the additional endowment insurance for enterprises (enterprise annuity), and the third is personal commercial endowment insurance. However, more and more elders cause a result that the pressure of the national basic pension plan is too heavy to burden. A tendency recently is: gradually reduce the first arrangement of security and enlarge the second and third arrangement of security.Compare with other countries, development of enterprise annuity in China is far from it should be. Experience shows that if there is no favorable tax policy, there will not be much development for this kind of voluntary action. Thus, China government should establish such policy to stimulate its development as soon as possible.At the same time, it's important for China to formulate accounting standards to support the development of enterprise annuity. Fortunately, Ministry of Finance announced accounting principle of annuity funds on 15th February this year, which would benefit the management of annuity. However, there is still something that can be improved because the principle is not perfect.Because of the reasons that mentioned above, the author writes this thesis.2. Main contents and viewpointsBesides the introduction, the article is composed of four parts. It follows the clue of"Elementary concepts of enterprise annuity—...