摘要
企业年金是社会养老保障体系三支柱之一,其发展日益受到关注。本文阐述了目前我国企业年金发展的现状及缺少配套税优措施、信托模式无法贯彻、基金收益存在诸多风险的问题,分析得出企业缴费压力大,信托文化植入不够,基金运作方式有限等原因,建议完善税收优惠制度,完善信托制度,建立健全基金风险补偿机制。
The development of enterprise annuity, a three-pillar pension security system is drawing a growing concern of our society. Through describing and analyzing the current development status of China' s en- terprise annuity, the lack of tax advantages measures, the implemented trust mode, and the risk of fund income, this paper points out that the pressure of occupations' contributions, the lack of trust culture, and the limited fund operation result in the above problems. At last, the author of this paper proposes to improve the tax credit system and the trust system, and establish fund risk compensation mechanism.
出处
《商情》
2011年第52期13-14,共2页
关键词
企业年金
发展
对策
enterprise annuity development countermeasures