论文部分内容阅读
财政部《关于企业年金、职业年金个人所得税有关问题的通知》的出台,建立了我国企业年金的税优机制,通过分析新个税政策对发展我国企业年金的积极作用,以及实施过程中可能遇到问题,提出发展我国个税递延型企业年金政策的建议。
The Ministry of Finance promulgated the Circular on Issues Concerning the Issue of Individual Income Taxes on Enterprise Annuities and Occupational Annuities and established a tax superiority mechanism for enterprise annuities in our country. By analyzing the positive effect of the new taxation policy on the development of China’s enterprise annuities and the possible encounter during the implementation To the question, proposed the development of a tax deferred enterprise annuity policy recommendations.