浅谈企业年金的税收优企业培训惠问题（Discussion on tax benefits of enterprise annuity, enterprise training and benefits）.docVIP

浅谈企业年金的税收优企业培训惠问题（Discussion on tax benefits of enterprise annuity, enterprise training and benefits） A countrys endowment insurance system can be divided into basic pension insurance, enterprise annuity, personal annuity and savings. These three approaches are called the three pillars of establishing and perfecting the endowment insurance system. Among them, the basic old-age insurance is to ensure the basic living needs of the majority of retired workers, and the enterprise annuity is a certain economic conditions for enterprises to choose the workers to increase protection efforts and strength in the basic old-age insurance, so that workers in retirement can still maintain a high standard of living before retirement. At present, China has initially established a multi-level, multi pillar pension security system, including basic pension insurance, enterprise annuity, personal annuity and savings. However, the huge gap of endowment insurance funds has been a serious problem that has plagued the development of Chinas old-age insurance. In 1998, Chinas pension fund personal account payment gap was about 10000000000 yuan; in 2004, expanded to 740 billion yuan; at present, the payment gap is close to 1 trillion and 300 billion yuan. According to professional forecasts, this gap will continue to expand. To develop enterprise annuity is an effective way to reduce the burden of endowment insurance, and it urgently needs the support of preferential tax policy. Policy analysis of preferential tax for enterprise annuity ??? a government tax for enterprise annuity, you can choose in the following three aspects: the first part, when employers for workers to pay workers pension plans, are exempted from corporate income tax, whether to allow enterprises on the tax deductibility of expenses; employee payment, whether it can be deducted from the taxable, exempt from personal income tax. The second link, when the proceeds of investment, whether the collection of income tax?. The th