论文部分内容阅读
2013年,企业年金行业迎来了多项政策变革。3月,人力资源与社会保障部会同证监会、保监会、银监会共同下发文件,扩大企业年金投资范围,并推动发行企业年金养老金产品。7月,人力资源与社会保障部联合民政部下发通知,鼓励社会组织建立企业年金制度。12月,财政部、人力资源与社会保障部、国税总局联合发布企业年金、职业年金税收优惠政策,为行业发展带来重磅利好。年金市场潜力多项政策措施的落地实施对促进企业年金制度健康、稳步发展带来了重要的推动力,年金市场的覆盖范围和影响力亦显著提升。截至2013年末,企业年金资金规模已达6035亿元,较
In 2013, the enterprise annuity industry ushered in a number of policy changes. In March, the Ministry of Human Resources and Social Security, in conjunction with the China Securities Regulatory Commission, China Insurance Regulatory Commission and the China Banking Regulatory Commission, issued a document to expand the scope of enterprise annuity investment and promote the issue of enterprise annuity pension products. In July, the Ministry of Human Resources and Social Security jointly issued a circular with the Ministry of Civil Affairs to encourage social organizations to establish an enterprise annuity system. In December, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation jointly issued the preferential tax policies for enterprise annuities and occupational annuities, which brought great and favorable benefits to the development of the industry. Annuity Market Potential The implementation of a number of policy measures has brought important impetus to the healthy and steady development of the enterprise annuity system. The coverage and influence of the annuity market have also risen significantly. As of the end of 2013, the size of the enterprise annuity fund reached 603.5 billion yuan, more than that