【作者】 张坤；

【导师】 张军建； 谌晓宇；

【作者基本信息】 中南大学 ， 法律， 2013， 硕士

【摘要】 随着我国人口老年化的不断加剧和企业年金规模的不断增大,企业年金已成为我国养老保险的重要支柱。由于企业年金制度涉及多方利益主体和我国企业年金法制的不完善,致使我国企业年金在设立、运行、支付、监督、保障和税制等各个环节都受到企业年金受托人和其他相关主体不同程度的侵害,以致企业年金受取权人在受取要件成就时无法按时、足额的领取企业年金。研究企业年金受取权保护目的就是为了确保企业年金受取权人能够在受取要件成就时按时、足额的领取到企业年金。对于我国企业年金受取权保护不力的现状而言,就要在研究企业年金受取权概念、特征、法律性质、法律关系和分析美日两国企业年金受取权保护经验的基础上,从完善企业年金受取权法律保护支撑系统、确立企业年金税收优惠制度、引进企业年金受取权保护制度下的收益保障机制、强化企业年金受托人义务等方面探求我国企业年金受取权保护的规律和完善我国企业年金受取权保护制度。更多还原

【Abstract】 With the growing of our aging population and the size of enterprise annuity, enterprise annuity has become an important pillar of Chinese endowment insurance.However, because the enterprise annuity system got involved with multi-stakeholders and our enterprise annuity system’s imperfect, our enterprise annuity is subject to different degrees of damages on establishment, operation, payment, supervision, security and taxation system of enterprise annuity. Thus people who have the right to accept enterprise annuity could not obtain the enterprise annuity when condition is met, the research on enterprise annuity is meaning to make sure that people could obtain adequate enterprise annuity on time when condition is met. For the poor protection situation of enterprise annuity in China we need to study on vesting right in enterprise annuity, characteristics, legal nature, legal relation and analysis the experience from USA and Japan on protection of vesting right in enterprise annuity, then to explore methods on protection of vesting right of enterprise annuity as follows:improving protection law system of vesting right, establishing the enterprise annuity preferential tax system, introducing guarantee mechanism of vesting right in enterprise annuity, strengthening the enterprise annuity fiduciary obligations, all of these are in order to improve the protection system of vesting right in enterprise annuity in our country.更多还原