析企业年金与年金寿险产品的区别

Differences between Corporate Annuity and Annuity Life Insurance and Its Indication to Life Insurance Companies

大力发展企业年金制度，建立以社会基本养老保险、企业年金和个人储蓄为三支柱的养老保障体系，是我国今后一段时间内养老保险制度建设的重点。但是。由于主、客观等方面的原因。我国商业年金寿险产品和企业年金之间的关系问题，在相当长的一段时期内一直界定不清。本文沿着保险购买直到最后支付的主线，在定义、所享受的税惠政策、账户管理方式、投资渠道、风险承担以及最后支付等方面对企业年金和商业年金寿险产品进行了比较，并在此基础上分析了企业在购买商业保险时可能面对的风险，以及面对巨大的企业年金市场。商业寿险公司应采取的对策。

The focus of the construction of China＇s pension insurance system is to vigorously develop the corporate annuity system and establish a 3-pillar social security system composed of basic social pension insurance, corporate annuity and individual savings. However, owing to subjective and objective reasons, the relationship between corporate annuity and commercial annuity life insurance remains blurred for quite a long period of time. This article compares corporate annuity with commercial annuity life insurance from the aspects of definition, eligible taxation benefits, account management, investment channels, risks assumed and final payout and by tracing the process from purchase to benefit payment. Moreover, it also points out the risks faced by enterprises on purchasing commercial insurance and measures that commercial insurance companies should take when confronted with an immense corporate annuity market.