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企业年金是以政府的法律法规为依据,由企业及其员工共同自愿出资建立的企业福利。作为现代社会养老保险制度的一种重要补充形式,自上个世纪80年代初就已经引入我国。经过20多年的发展,我国企业年金初具规模。截至2012年底,我国共有5.47万户企业建立了企业年金,年金资产规模达到4821亿元,惠及职工1847多万人。企业年金与国家税收制度有着直接的联系,本文拟就企业年金税收及其优惠政策的机理进行简要分析,并借以探讨我国企业年金税收优惠政策的完善路径。
Enterprise annuity is based on the government’s laws and regulations as the basis, by the enterprise and its employees jointly funded the establishment of corporate welfare voluntarily. As an important supplement to the modern social pension insurance system, it has been introduced into our country since the early 1980s. After more than 20 years of development, China’s enterprise annuity has begun to take shape. By the end of 2012, a total of 54,700 enterprises in our country have set up enterprise annuities, with annuity assets reaching 482.1 billion yuan and benefiting more than 18.47 million workers. The enterprise annuity has a direct connection with the state tax system. This paper analyzes briefly the mechanism of enterprise annuity tax and its preferential policies, and explores the way of perfecting the enterprise annuity tax preferential policies.