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在刚刚结束的十八届三中全会上,《中共中央关于全面深化改革若干重大问题的决定》提出要“制定实施免税、延期征税等优惠政策,加快发展企业年金、职业年金、商业保险,构建多层次社会保障体系”。《决定》将企业年金的税收优惠问题提上了议事日程,无疑将大大加快推进企业年金税优政策的出台,并对企业年金行业的发展形成重要机遇。结合近期可能出台的企业年金税收优惠政策,本文对美国、澳大利亚和香港相关的年金税优情况,特别是个人缴费部分
At the Third Plenary Session of the 18th CPC Central Committee, the “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues concerning the Overall Deepening of Reform” proposed that “we should formulate and implement preferential policies such as tax exemption and deferred taxation and speed up the development of enterprise annuities, occupational annuities, commercial insurance , Build a multi-level social security system ”. The Decision sets the issue of tax incentives for enterprise annuities on the agenda and will undoubtedly greatly facilitate the introduction of the policy of promoting corporate annuity taxation and will form an important opportunity for the development of the enterprise annuity industry. Combined with the recent promulgation of the corporate pension tax preferential policies, this article on the United States, Australia and Hong Kong related to the annuity situation, especially the individual contribution part