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企业年金作为我国养老保险体系的第二支柱的重要组成部分,发展潜力巨大。但目前存在税收政策不到位、配套运行细则相对滞后、认识存在误区、保险公司重视程度和支持力度不够、各种资格角色之间的协调难度较大、功能定位模糊、理事会定位不清、类型单一、监管和防范风险的力度较弱等问题。因此,需要尽快出台全国统一的税收政策、推动 DB 模式的合法化、出台完善配套细则、简化运行模式、完善企业年金理事会制度、提高发展企业年金的紧迫感、建立完善企业年金受益人保护机制。
As an important part of the second pillar of China’s pension insurance system, enterprise annuity has great potential for development. However, the current tax policy is not in place, supporting the operation of the rules are relatively backward, there are misunderstandings, insurance companies pay more attention and support is not enough, the various coordination between the coordination of the role of the larger role of ambiguity, functional orientation ambiguous, Single, regulatory and risk prevention efforts and other issues. Therefore, it is necessary to introduce a unified national taxation policy as soon as possible, to promote the legalization of the DB model, to introduce and perfect supporting rules, to simplify the operation mode, to perfect the enterprise annuity council system, to enhance the sense of urgency for the development of enterprise annuity, and to establish and improve the enterprise annuity beneficiary protection mechanism .