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完善我国企业年金税收政策的建议 被引量:2

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摘要 本文从分析我国企业年金税收政策存在的问题入手,提出完善税收优惠政策的建议,如可运用减、免、延等税收优惠方式,从而促进企业年金的发展,完善我国养老保障体系。
作者 韩民
出处 《财会月刊(下)》 2008年第10期28-29,共2页 Finance and Accounting Monthly
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