我国企业年金税收优惠法律制度完善

On the Improvement of Enterprise Annuity Preferential Tax Legal System in China

由于政府对于基本养老保险的负担日益加重,对养老保险进行分流减压是我国政府的必然选择,企业年金作为养老保险的第二支柱,在当前的情形下并没有发挥其应有的作用。发达国家普遍采用税收优惠政策来推动企业年金的发展,我国的企业年金税收优惠制度框架基本上已经得到了确定,但是仍然存在诸多问题需要进行完善。在研究借鉴国外先进经验的基础之上提出完善我国企业年金税收优惠法律制度的具体途径,将会进一步推动我国企业年金的发展。

Due to the government for increasing burden of primary endowment insurance,endowment insurance for shunt decompression is the inevitable choice of our government,because enterprise annuity as the second pillar of endowment insurance in the current situation has not played its proper role. In developed countries,preferential tax policies are generally adopted in promoting the development of enterprise annuity; while in China,though the basic framework of enterprise annuity preferential tax system have been established,there is still a lot to be perfected. Based on the analysis of experience in foreign countries,this paper puts forward some concrete means to perfect the enterprise annuity preferential tax law system,which,we hope,can serve as a reference in the development of enterprise annuity in China.