文理不分科一考改多考新高考能打破“唯分数论”吗？-特别报道

1、 On Chinas Enterprise Annuity system Abstract: This article from the analysis of the development status of Chinas 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 sit

2、uation of our country, the development and improvement of Chinas 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 pl

3、ans, 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 countrys basic social protection for

4、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 worlds pension system has had serious financial crisis,

5、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 states financial burden, many countries actively seeking pension reform, to build a mixed multi-pillar pen

6、sion 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

7、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 arrival of Chinas aging population, regulate Chinas enterprise annuity system is imperative. A course of development of en

8、terprise annuity Chinas enterprise annuity system is enterprise supplementary pension insurance evolved In 1995, the State Council promulgated <<on deepening the reform of corporate employee pension insurance system notice, the first time the company required to pay the basic old-age insurance

9、, you can also for the establish supplementary pension insurance point of view, while the former Ministry of Labor issued a <<on the establishment of enterprise supplementary old-age insurance system views>> and put forward the development of supplementary pension insurance company the b

10、asic framework of 2000, the State Council <<on improving the urban social security system pilot program>> in the supplementary pension insurance company changed its name to annuity. clearly stated that qualified enterprises to establish enterprise annuities for employees, and implement m

11、arket-oriented operations and management, and to determine the enterprise annuity management is the implementation of enterprise annuity fund fully funded, approach to management using personal accounts, the cost paid by the enterprises and individual workers, companies pay less than 4% in the total

12、 wage part from the costs incurred. From then on, people began to question the relevance of the enterprise annuity interest up. But it was the specific methods of operation enterprise annuity management and follow-up of the government or did not give clear answer. Until May 2004, the Ministry of Lab

13、or and Social Security together with the CBRC, CIRC, CSRC promulgated <<Interim Measures for Enterprise Annuity>> and <<Interim Measures for Enterprise Annuity Fund Management>> this for the first time Chinas enterprise annuity system operating framework, operational links, i

14、nformation disclosure and regulatory measures and other aspects of the specification, to determine the use of Chinas enterprise annuity plan trust model. Coupled with March 1, 2005 implementation of the <<Interim Measures for Enterprise Annuity accreditation agency, which marks the implementat

15、ion of several pilot approach corporate pension plans began to enter Chinas development and standardization of market-oriented operation stage. Since then, Chinas pension system starting from a single basic old-age social insurance model and gradually changed to the basic old-age social insurance, a

16、nnuity and individual pension savings for the three pillars of the pension system model. Two of Chinas Enterprise Annuity the plight of the development process 2.1 people a sense of many domestic enterprises and workers of the enterprise annuity poorly understood, or only know his name, I do not kno

17、w the event, and even confuse the annuity and salary, such as: the Ministry of Labor and Social Security in 2004, introduced two policies and regulations, to regulate Chinas enterprise annuity, which the management of the enterprise annuity is a very large very important things, but most business ex

18、ecutives do not even know that there are two, not to mention that the contents of the two is what it is. And pension costs will cause employees to pay monthly wages to reduce the number of additional staff mistakenly thought the fees charged by companies and many workers lack the old-age security fo

19、r the future long-term investment ideas, so in the enterprise annuity are not enthusiastic. Another senior corporate managements understanding of the enterprise annuity, there are deviations, they can not see the resulting annuity and social effects of economic effects, some believe that social ente

20、rprise is the basic pension, medical insurance has to pay a lot, the establishment of enterprise annuity will further increase the burden , companies not liable to pay this extra cost. Links to free download 2.2 imperfect annuity tax policy in the developed market economies has b

21、een called the tax avoidance has the source for the birth of enterprise annuity from the needs of companies to avoid taxes, so the importance of tax incentives is self-evident. But so far China still lacks a more systematic and rational tax incentives. Domestic tax benefits related to annuity polici

22、es and regulations only in 2000, the State Council <<on the urban social security system, enterprise pilot program>> in a states: employers to pay wages less than 4% of total part cost incurred from , which lacks incentives, but not comprehensive enough, for example, failed to address th

23、e pension funds investment income tax benefits, although since then developed a number of parts for pension plans of local tax incentives, but because of the level of economic development there is a huge difference in most regions, especially in the western region for local government introduced tax

24、 incentives to corporate pension plans, the apparent lack of intensity, setting tax payment low rate is no doubt that tax incentives imperfections hampered the development of annuity. 2.3 The current operation is not standardized, enterprise annuity mode of operation by the social security instituti

25、ons operate, industry or business management and insurance companies handling their own three-part, because of the annuity of the operation and management of a lack of uniform regulations, resulting in running pension the purpose to avoid the risk and profitability difficult to achieve. In addition,

26、 the annuity investment operations of the legal environment is not standardized. The existing law can not clearly determine the nature of all aspects of investment income, unable to formulate a unified enterprise annuity tax policy. 3 improve Chinas enterprise annuity system a number of recommendati

27、ons 3.1 step up publicity efforts to strengthen the publics annuity and a correct understanding of market-oriented operation, fully aware of the benefits of enterprise annuity, and better economic returns for some companies, such as coal, oil, electricity, steel, etc. can be implemented mandatory co

28、rporate pension system, later gradually open to expansion. 3.2 improve the tax system should be a reasonable implementation of the tax incentives. This policy should be a quasi-EET model, first, in the payment links, should be completely tax-free when the company (employer) annuity plan for employee

29、s to pay time-consuming, this payment should be exempt from enterprise income tax for individual workers to pay corporate pension plans are exempt from personal income tax, to encourage more employers and workers pay to the pension plan, to encourage more enterprises to establish annuity, so as to e

30、xpand pension coverage. Secondly, the Funds investment income areas, should be the appropriate relief (not free) taxes. if the fund invests in infrastructure construction, industrial tools, or invested in bank deposits, bonds and other financial tools, are all exempt from income tax, if the fund inv

31、ests in domestic and foreign equities and derivatives, tax relief should be appropriate (such as 30% to 50% reduction) and finally, to receive part of the annuity, you should not give any tax breaks. This part does not give tax breaks, mainly to prevent some enterprises with good and high-income wor

32、kers had a lot to the annuity payment of tax or tax evasion should be emphasized that, in principle, annuities should be tax incentives for various regions and sectors, non-discriminatory Otherwise, poor operation, or affect the fairness, efficiency or impact. 3,3 Relevant policies in Chinas enterpr

33、ise annuity system for the relevant policy is ambiguous, incomplete supporting measures the State should introduce appropriate control measures and operating rules, to regulate the corporate pension system, helping the fund market faster and better development. Although the development of Chinas enterprise annuity system for over ten years time, but still very immature and improvement, but also after a very long time to hone before gradually grow