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推进企业年金制度的发展,涉及政策管理的多个领域,而税制设计是影响企业年金规模的关键部分。从我国企业年金制度运行的现状来看,存在覆盖范围窄、基金规模小、收益回报率低等一系列问题,根据发达国家发展经验,其企业年金迅速发展并发挥作用得益于各具特色的税收政策。因此,完善税收优惠政策对推进企业年金制度发展具有积极意义。
Promoting the development of the enterprise annuity system involves many areas of policy management, and the tax system design is a key part of the enterprise annuity scale. Judging from the status quo of the operation of the enterprise annuity system in our country, there are a series of problems such as narrow coverage, small fund size and low rate of return on returns. According to the developed countries’ experience, the rapid development and exertion of their enterprise annuity benefits from their unique tax policy. Therefore, perfecting preferential taxation policies has positive significance for promoting the development of enterprise annuity system.