【作者】 李秀华；

【机构】 哈尔滨工业大学管理学院；

【摘要】 企业年金是指企业及其职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险制度。企业年金的发展需要政府政策上,尤其是税收政策的支持。我国的企业年金起步晚、规模小、发展慢, 原因之一是缺乏政府有力的税收优惠政策支持。在分析了政府支持企业年金发展的意义及对企业年金不同征税模式评析的基础上,提出了促进我国企业年金发展的最优征税模式及我国政府可选择的税收支持政策。更多还原

【Abstract】 The employer pension means that employer and employee found voluntarily a system of complementary pension on the basis of their taking part in the basic pension system.The development of employer pension demands support of governmental policy,especially taxation policy.The Chinese employer pension starts late,develops lowly and its scale is little,and lacking of powerful support of preferential taxation policy is one of the main reasons.Based on analyzing of the meanings of government supporting the development of employer pension and appraising the different levying taxes on employer pension,this paper puts forward the most excellent taxation model of stimulating employer pension development and the taxation support policy for china’s government choosing.更多还原