摘要
企业年金是我国多支柱养老保险体系的重要组成部分。随着人口老龄化不断加剧,有效促进企业年金的可持续发展,对于弥补基本养老金替代率不足、缓解养老负担具有一定的意义。我国企业年金发展仍然较为缓慢,本文通过对我国企业年金税收优惠政策梳理和现状分析,发现企业年金所存在的问题并对企业年金税收优惠作出优化,从而促进企业年金发挥起第二支柱的支撑作用。
Enterprise annuities are an important part of China’s multi-pillar pension insurance system. With the continuous aging of the population, effectively promoting the sustainable development of enterprise annuities is of certain significance to make up for the insufficient replacement rate of basic pensions and alleviate the burden of pensions. The development of enterprise annuities in my country is still relatively slow. This paper sorts out and analyzes the current status of China’s enterprise annuity tax preferential policies, finds the problems of enterprise annuities and optimizes the tax preferences of enterprise annuities, so as to promote enterprise annuities to play a supporting role as the second pillar.
出处
《可持续发展》
2024年第7期1755-1761,共7页
Sustainable Development
