high-tech companies to establish research enterprise annuity system（高科技企业建立企业年金制度的研究）.docVIP

High-tech companies to establish research enterprise annuity system Abstract: As one of the three pillars of enterprise annuity pension system of our country, for the protection of old age plays an irreplaceable role. However, the high-tech enterprise annuity market operation, but also to the future life of workers brought a lot of uncertainty. Based on the current development of China’s high-tech enterprises to explore pension system and its significance on the basis of in-depth analysis of its characteristics, is proposed to increase the magnitude of the enterprise annuity tax advantages, carefully chosen trustees, pension fund investment channels to expand a series of recommendations . Paper Keywords: high-tech enterprises, corporate pension system, pension funds, tax incentives Overview 1.1 annuity annuity annuity meaning, refers to the basic old-age insurance system for government enforced under the guidance of national policy, business according to their economic strength and economic conditions established, aimed to provide a degree-oriented enterprise employees retirement income security system. 1.2 High-tech high-tech enterprises of that enterprise shall meet six conditions: (1) independent research companies through the last three years, the transferee, the recipient, mergers and acquisitions, etc., or by more than 5 years of exclusive licensing of Its main products are the core technology with independent intellectual property rights; (2) products within the scope of ‘high-tech fields supported by the state’ provisions; workers (3) have a college education accounted for more than 30% of the total number of employees of enterprises that year, including research and development account for more than 10% of the total number of workers of enterprises that year; (4) the enterprise ongoing research and development activities, and the development of the total cost of nearly three fiscal year a proportion of total sales revenue to meet certain requiremen