Research On Enterprise Annuity In China

The pension insurance issue has become the focus of the society for the recent two years. After the establishment of the occupational pension system in government institutions for the staff,China has formed a complete supplementary pesion insurance system. Besides, The fairness of annuity system drawn the society's attention. Thus, along with establishing the enterprise annuity system the development and improvement of the system should be utmost considered and implemented in order to guarantee the Fairness of supplementary pesion insurance. This paper mainly analyses the enterprise annunity system from the development and improvement of enterprise system. The text-structure is as follows:In the first part, the definition of annuities would be introduced. Overview of annuities. Expalin the annuity system from multiple perspectives based on its' definition.Next,according to the payment difference,two plants has concluded one called treatment defined plan and defined contribution plan for the other.Then analyse the retirement annunity receiving and risk taking differenceunder two different plan. In addition, elaborating various legal entites and legal relations involved in the occupational pension system could be clarified,because it's theoretical foundation for the following article.The second part, the fairness will be discussed.Firstly, elaborate the fairness in three different aspects, which are justice, distribution fairness and supplementary endowment insurance fairness. Analyzing the above fairness and the pension system protecting's legal basis from the jurisprudence, constitution and economic level. From jurisprudence level, Mars' s fairness and justice theory and Adams' s fairness theory both provide theoretical basis for the pension system fairness study. From constitution level, social security right is one of our basic rights, so constitution protect the substantial pension fairness for every social members. From economic level, economic law adjust the distribution, it represents the social public will.Then, under the fair perspective, this paper will discuss the legal problems of enterprise annuity and analyze the cause for the problem from enterprise annuity's basic legal system,toits' tax perferential policy to problems during the investmentOperation.Next part would compare the pension system between China and foreign countries. Hopefully to find some suggestion from advanced system in some advanced foreign countries so that it could improve our low pension coverage. The USA's, Japan's and UK's pension system are good reference to us.The last part, perfect our pension system. It includes constructing the pension legal system, improving preferential tax policy and improving pension investment legal system. We hope narrowing the pension difference between enterprise employee and institution staff and promoting the pension fairness in different institution staff.