Research On Restrictive Factors And Countermeasures To Promote The Development Of Enterprise Annuity In China

At present,many countries are suffering from the crisis of aging,the pension payment pressure increasing,the pension system in all countries of the world in the reform.China as a developing country with a large population,as early as the end of the 20th century has become an aging country.Under such severe situation,it is very important to further perfect our country's old-age security system,and actively play the role of enterprise annuity.Because the enterprise annuity is the second pillar of old-age security system,it can improve the level of worker's pension and promote the quality of the retired life.It can attract talents,establish effective encouraging mechanism,and keep the competitiveness of the enterprises.It also can ease the pension gap,and reduce the government's financial pressure.In recent years,the state has issued preferential tax polices of enterprise annuity."EET"mode has become a big event in the field of enterprise annuity.For employers and employees,it is a good news,which suggests that the government attaches great importance to enterprise annuity.But enterprise annuity started late in China,it has not entered the stage of standardized development until 2004.Enterprise annuity has made some achievements,but compared with the western developed countries,the development of it in China is relatively lagging behind.This paper consulted a lot of documents,data and information,and focus on the analysis of the current situation of enterprise annuity in China.This paper analyzed the problems of enterprise annuity in China:small scale,small coverage,uneven distribution,low replacement rate,low return on investment and so on.In the paper,the restrictive factors were divided into internal factors and external factors.The paper draw lessons from the experience of the United States,Britain and Australia,then put forward countermeasures.These suggestion include:optimize the enterprise annuity system,improve laws and regulations,strengthen the intensity of preferential tax polices,reduce the rate of the basic old-age insurance,promote the propaganda work,fully protect the rights and interests of workers and so on.