Research On The Existing Problems And Countermeasures Of The Tax Policy Of Enterprise Annuity In Liaoning Province

Enterprise annuity is an organic part of our multi-level pension insurance system,called the second pillar,which has very important significance in the aspect of improving the pension treatment of staff and workers,improving the standard of retirement live.Scholars at home and abroad generally believe that tax policy has a positive role in promoting the development of enterprise annuity.In recent years,the state also proposed to promote the establishment and development of enterprise annuity through fiscal and tax preferential measures.But as one of the earliest areas of Liaoning province that implemented the enterprise annuity system and the tax preferential policy,it develops the enterprise annuity more slowly in our country.This also shows from the side that the implementation of the enterprise annuity tax policy in Liaoning Province has not achieved the desired effect.Therefore,this paper takes the tax policy of enterprise annuity in Liaoning Province as the research object,aiming to explore the existing problems and causes of the current tax policy,and put forward corresponding countermeasures and suggestions.Based on the theory of second-best tax system and the theory of policy evaluation,this paper combines the actual development of enterprise annuity in Liaoning Province,through literature analysis and data analysis,and starts with nine different evaluation indicators,such as the enterprise contribution ability,the individual contribution ability and the tax supervision document.This paper analyzes the proportion of enterprise income tax pre-tax expenditure,the collection mode of individual income tax and the tax supervision of enterprise annuity,and puts forward the corresponding problems respectively.In this paper,the limitations of the current enterprise annuity tax policy in Liaoning Province are mainly manifested in three aspects: first,the policy fails to fully adapt to the financial affordability and promote the improvement of annuity replacement rate;Second,the policy is difficult to improve the middle and low income group’s actual sense of gain;Third,the current regulatory policies fail to give full play to the role of tax supervision.Through further analysis and exploration,this paper believes that the main reasons for the above policy limitations are the low proportion of corporate income tax pre-tax expenditure,the insufficient flexibility of individual income tax collection model and the imperfect tax supervision system.In this regard,this paper puts forward countermeasures and suggestions.From the perspective of the proportion of expenditure,the proportion should be optimized by raising the upper limit of the proportion of expenditure,setting different preferential ratios and controlling the gap of pension benefits among enterprises.From the aspect of collection mode,we should explore the establishment of flexible collection mode by dividing the boundaries of different income levels,giving the insured workers the right to choose the tax link and setting up the standard of tax exemption.From the aspect of tax supervision,we should strengthen the supervision by improving laws and regulations,strengthening inter-departmental cooperation and data sharing,and strengthening the tax supervision of all links of enterprise annuity operation.Finally,this paper expects to improve the relevant enterprise annuity tax policy by putting forward the above countermeasures and suggestions,and then provide beneficial exploration for the development of enterprise annuity in Liaoning Province.