摘要
面对我国社会老龄化程度的逐步加深及基本养老保险投保严重不足的现状,积极推进企业年金建设将对我国建立"多层次"养老保险体系有着重要的意义。我国可以通过宣传培训、法规建设、税收优惠和加强监管等路径来确保我国企业年金逐步走上健康、规范的发展轨道。
The degree of aging of our society to face the gradual deepening and a serious shortage of basic old-age insurance status, and actively promote the establishment of enterprise annuities building wilt be our ＂multi-level＂ old-age insurance system has an important significance. Through publicity and training in China, laws, tax incentives and the strengthening of regulatory path to ensure the health of occupational pension gradually standardize the development track.
出处
《经济研究导刊》
2010年第11期12-14,共3页
Economic Research Guide
关键词
企业年金
养老保险
税收优惠
enterprise annuity
endowment insurance
tax preference
