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企业年金的税收优惠包括企业所得税和个人所得税。国际经验表明,工业化国家企业年金计划的建立以及近年来的迅速发展,与这些国家采取和实行程度不同的税收优惠政策密切相关。对于企业雇主来讲,为本企业职工举办企业年金计划可以在人力资源管理方面发挥重要作用。由于提供企业年金可以树立企业非常具有竞争力的形象,使企业能够吸引优秀雇员,从而在一定程度上有助于提高劳动生产率。同时,通常雇员获得的企业年金权益有合格期限制,因此年金制度还可以减少人才流失,稳定员工队伍。
Corporate pension tax benefits include corporate income tax and personal income tax. International experience shows that the establishment of the enterprise annuity plan in industrialized countries and its rapid development in recent years are closely linked to the preferential tax policies adopted and practiced by these countries in different degrees. For business employers, organizing an enterprise annuity plan for employees of the enterprise can play an important role in human resources management. The provision of enterprise annuity can establish a very competitive image of the enterprise and enable enterprises to attract good employees, thus contributing to a certain degree of productivity improvement. At the same time, the employees’ annuity rights and benefits usually obtained by the employees have the qualification limit, so the annuity system can reduce the loss of talents and stabilize the workforce.