摘要
企业年金制度是现代多支柱养老社会保障体系的重要支柱,是对基本养老保险制度的重要补充。本文分析了我国企业年金制度建立的重要性,从国家、企业和个人三个角度探讨了我国企业年金制度发展缓慢的原因,并针对这些因素提出了我国企业年金制度未来的发展思路。
Enterprises＇ annuity system plays a vital role in the multi - pillar pension social security systems. This paper expounds the importance of establishing enterprises＇ annuity system and analyzes on the reasons of slow evolution of enterprises＇ annuity system in view of the government, enterprise and employee. In the end the author gives some ideas of promoting the development of enterprises＇ annuity system in China.
关键词
企业年金制度
养老保险
替代率
税收优惠
enterprises＇ annuity system
pension insurance
replacement ratio
preferential tax
