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在我国,企业年金是国家多层次养老保障中的重要组成部分,是除国家基本养老保险以外的最重要的主干。从性质上看,企业年金既不是政府行为,又不是纯市场行为,所有的立法与管理办法都必须充分考虑和依照这样的定位加以确定。 在经济上,企业在发展企业年金方面与政府之间的关系主要的不是一种行政隶属关系而是一种税收关系,企业发展企业年金依法享受政府减免税优惠政策。企业在发展企业年金方面必须同时有利于国家、企业、个人三方利益,不能有利于其中一方或两方,损害另外一方或两方。
In our country, the enterprise annuity is an important component of the state's multi-level pension insurance and the most important trunk except for the basic old-age insurance of the country. In nature, the enterprise annuity is neither a government act nor a purely market-based act. All legislative and management measures must be fully considered and determined according to such a position. Economically, the relationship between the enterprise and the government in the development of enterprise annuity is not primarily an administrative affiliation but a taxation relationship. Enterprise development enterprise annuities enjoy the preferential tax policies of the government in accordance with the law. In the development of enterprise annuity, enterprises must benefit the interests of the state, enterprises and individuals at the same time. They can not benefit one or both parties and harm the other party or both.