Research On The Protection Of Vesting Right Of Enterprise Annuity

With the growing of our aging population and the size of enterprise annuity, enterprise annuity has become an important pillar of Chinese endowment insurance.However, because the enterprise annuity system got involved with multi-stakeholders and our enterprise annuity system’s imperfect, our enterprise annuity is subject to different degrees of damages on establishment, operation, payment, supervision, security and taxation system of enterprise annuity. Thus people who have the right to accept enterprise annuity could not obtain the enterprise annuity when condition is met, the research on enterprise annuity is meaning to make sure that people could obtain adequate enterprise annuity on time when condition is met. For the poor protection situation of enterprise annuity in China we need to study on vesting right in enterprise annuity, characteristics, legal nature, legal relation and analysis the experience from USA and Japan on protection of vesting right in enterprise annuity, then to explore methods on protection of vesting right of enterprise annuity as follows:improving protection law system of vesting right, establishing the enterprise annuity preferential tax system, introducing guarantee mechanism of vesting right in enterprise annuity, strengthening the enterprise annuity fiduciary obligations, all of these are in order to improve the protection system of vesting right in enterprise annuity in our country.