企业年金运作的中国式困境及路径安排

Corporate Annuity Operation China-featured Distress and Path Arrangement

介绍企业年金运作模式的国际经验,研究我国企业年金运作的现状,指出我国企业年金运作中存在法律缺位、税收政策不统一、定位模糊、具体操作不规范及监管效率低下等问题。应从改善企业年金运作环境、完善运作机制、构筑多层次动态化的监管体系等方面入手,促进我国企业年金的健康发展。

By studying the status quo of the operation of corporate annuity in China, the paper points out such problems in China＇ s corporate annuity as lack of laws, no uniform taxation policies, vague positioning, irregular specific operation and poor supervisory efficiency, etc. It＇ s necessary for China to promote a healthy development of China＇ s corporate annuity from such respects as improving operation environment of corporate annuity, perfecting operation mechanism, building up multi -level dynamic supervisory systems, etc.