摘要
随着人口老龄化危机的加重,企业年金计划被确立为社会养老保险体系的第二支柱。由于企业动力不足,当前我国年金计划只在少数企业建立,覆盖面还不够广。税收优惠在促使企业建立年金计划方面的激励功能已在发达国家所证实,我国应借鉴国外的经验,推动企业年金的发展。
The private pension program is considered as the second piiiar of the social pension insurance system, for the reason of the worsen of old - aging crisis and the Lighten of government＇s duty in the field of pension insurance. The present situation shows that only a minor amount of enterprises set up the private pension programs because of lacking of impetus. The private pension programs in developed countries proved that preferential revenue policy can give a promoting to enterprises. experiences of preferential revenue of private pension should be learned to promote the development of private pension in China. This paper discusses the meaning, promoting function, approaches and revelation of preferential revenue of private pension.
出处
《商业经济》
2005年第9期38-40,共3页
Business & Economy
关键词
企业年金
税收优惠
激励功能
PET模式
private pension
preferential revenue
promoting function
EET model
