on chinas enterprise annuity system（在中国的企业年金制度）.docVIP

On China’s Enterprise Annuity system Abstract: This article from the analysis of the development status of China’s enterprise annuity start, the first in-depth analysis of the current development of enterprise annuity system development process difficulties and lead to reason. And then the actual situation of our country, the development and improvement of China’s Enterprise Annuity Xi 0 degrees Some of the recommendations. Paper Keywords: corporate pension system, pension system, tax incentives Annuity, in a foreign country, also known as occupational pension, superannuation, private pension plans, company pension plans, etc., refers to the enterprises and their employees in accordance with the law participated in basic pension insurance based on a voluntary supplementary pension insurance scheme. Is provided by the enterprises and institutions in the country’s basic social protection for the employees by way of insurance benefits provided protection scheme is a national statutory basic pension insurance is an effective supplement. The late 1970s, due to social and economic structure changes and an aging population, most of the world’s pension system has had serious financial crisis, mainly for the basic pension insurance account deficits and the deficit continues to expand in this context , in order to provide employees after retirement security, and in order to reduce the state’s financial burden, many countries actively seeking pension reform, to build a mixed multi-pillar pension system, reducing the proportion of the basic pension, annuity-based enterprise development supplementary pension insurance is one of the major reform measures now the United States, Germany, Switzerland and other countries supplementary pension income (corporate pension and personal savings of pension income) is 60% of total retirement income of more than a pension annuity important pillar, while the enterprise annuity in China started late, slow development, with the arriv