The Analysis Of Employer Pension’s Tax Revenue Preferential Model In China

As a developing country, with the rapid economic development and theincreasingly serious aging of population, our country is facing greater pressure ofpension， the basic national pension system of our country is faced with pressure andchallenges. These situations are urgently required our country to change the existingold-age security system, and to seek a more effective way of pension. As the secondpillar of the state pension system, employer pension has achieved a huge successoverseas. It effectively alleviates the pressure of pension in countries around the world.Our country had the compensatory endowment insurance in1991, than renamedemployer pension in2004. From now on, it was on the path of the developmentstandardized in our country. But in unconformity with it is that the employer pension isdeveloped very slowly in recent20years. Among the reasons, the main one is leakingthe corresponding tax revenue preferential policy. So that, the activity for the enterprisesto hold employer pension can not be called out. For this reason, I choose Research ontax revenue preferential policy of employer pension in China as the topic of my masterpaper, in the hope of the value to promote the development of the Chinese employerpension.This text is made of five parts, every part of main content, view and innovation isas follows:First part, briefly introduces the employer pension and functions, and then is aboutthe tax revenue preferential policy and its positive and negative effect. Then itintroduces its theoretical basis. In the end, this part introduces the development courseand the features of stages of employer pension.Second part, analyzes the current developed situation of employer pension in ourcountry. Then it introduces the present tax revenue preferential policy from two aspects:national and local. Through the research, it can be finding out that the problems of thepresent tax revenue preferential policy.Third part, to compare the different tax revenue preferential models, and thenanalyzes these models through hypothesis, and in the end, we obtained the evaluation ofthe eight models’ economic effect.Fourth part, analyzes the universal of the tax revenue preferential model ofemployer pension. In this part, introduces the United States, Britain and Japan as analysis samples, analyzes their tax revenue preferential models, specific policies, andtheir influence, and the reference for China.Fifth part put forward the concept of tax revenue preferential policy of the Chineseemployer pension. Our country has carried out the EET model, but because of thepolicy has just started, there are many to be perfect. This part around EET model’simperfect aspects, from the policy, the specific implementation, and the whole processfor tax regulation, these three aspects, to put forward some design ideas.In a word, based on the concept of the employer pension and the preferential taxpolicy, this text discusses the necessity of employer pension’s tax revenue preferentialpolicy in China. And then, analyzes the current status of employer pension’s taxrevenue preferential policy, take example by foreign employer pension’s tax revenuepreferential policy, and in combination with the situation in our country, put forward theconcrete design idea on the employer pension’s tax revenue preferential policy in China.