摘要
目前,我国企业年金政策日渐完善、覆盖面持续扩大、资产比重持续上升、基金规模不断增长,但企业年金快速发展背后仍存在法律法规及监管机制尚不完善、企业年金建立门槛高、企业社保缴费负担重、企业年金税收政策激励不足等问题。针对以上问题,相关机构应尽快完善企业年金监管机制、规范企业年金投资管理模式、制定更合理的税收优惠政策。
At present,China's enterprise annuity policy is gradually improving,with a continuous expansion of coverage,an increasing proportion of assets,and a grow⁃ing fund size.However,behind the rapid development,there are still problems such as the incompleteness of laws,regulations,and regulatory mechanisms,high threshold for the establishment of enterprise annuity,heavy burden on corporate contributions to so⁃cial insurance schemes,and insufficient tax incentives for enterprise annuity.In re⁃sponse to the above issues,relevant institutions should quickly improve the regulatory mechanism for enterprise annuity,standardize the investment management model,and formulate more reasonable tax preferential policies.
作者
霍真慧
HUO Zhen-hui(Henan University,Zhengzhou,Henan,475000)
出处
《天津商务职业学院学报》
2023年第4期56-61,78,共7页
Journal of Tianjin College of Commerce
基金
河南大学研究生英才计划“社区医养结合服务可及性的现状分析与改进对策研究”(项目编号:SYLYC2022229)的阶段性研究成果。
关键词
企业年金
养老保险
参与率
税收优惠
enterprise annuity
endowment insurance
participation rate
tax pref⁃erence
