我国企业年金税收管理政策（Tax policy of enterprise annuity in China）.docVIP

我国企业年金税收管理政策（Tax policy of enterprise annuity in China） International experience has proved that enterprise annuity is an enterprise behavior under the guidance of national policies and laws. Tax policies such as tax exemption, tax reduction and deferred tax can stimulate enterprises and employees to establish enterprise annuity actively. At present, there are no laws and regulations for the enterprise annuity plan in our tax law, but the tax policy of enterprise annuity emerges at various levels. ??? from the payment link of enterprise annuity, enterprise payment tax policy: in 2000, the State Council promulgated the on improving the urban social security system of the pilot program in the provisions of the supplementary pension insurance companies to pay wages in less than 4% of the total amount of tax can be deducted before. ??? the State Administration of Taxation issued in April 2003 on the implementation of enterprise accounting system to be clear on the income tax issues notice pointed out that the supplementary endowment enterprise for all its employees in accordance with the provisions of the State Council or the peoples government at the provincial level or the proportion of standard pay insurance, supplementary medical insurance, deductible. In February 2003, the Ministry of Finance issued the circular on issues concerning financial treatment for employees to purchase insurance, and made clear the channels for enterprises to establish supplementary pension insurance for their employees. In 2006 promulgated the enterprise financial rules (Ministry of Finance Decree No. forty-first) regulations, has participated in basic medical care, basic pension insurance companies, with sustained profitability and ability to pay, can establish supplementary medical insurance and supplementary pension insurance for employees, the cost according to the provisions of the peoples governments at or above the provincial level according to the proportion of the cost (the cost