摘要
阐述了我国企业年金税收政策。分析了目前企业年金税收政策存在问题。指出了现行政策对我国年金发展存在的影响,以期促进我国企业年金的发展。
This paper states the current tax policy of pension in Chinese enterprises . It analyses the existed problem in the tax policy of pension . Also it pointed out the influence the current policy forcing on the development of pension in China and hopes promoting the development of pension in Chinese enterprises.
出处
《港口科技》
2010年第11期30-32,共3页
Port Science & Technology
关键词
企业
年金
税收政策
问题
enterprise pension tax policy problem