CAJ | 학술논문

企业年金作为我国社会养老保险制度中的第二大支柱，其发展状况在国内并不理想。而本文的研究认为税收作为国民收入调节的重要工具，其税惠政策应有所区别对待。针对不同的收入群体来实施税收优惠政策，将有利于实现社会的公平和提高企业员工参与年金计划的积极性。
기업년금작위아국사회양로보험제도중적제이대지주，기발전상황재국내병불이상。이본문적연구인위세수작위국민수입조절적중요공구，기세혜정책응유소구별대대。침대불동적수입군체래실시세수우혜정책，장유리우실현사회적공평화제고기업원공삼여년금계화적적겁성。
Enterprise annuity is the second pillars of the social security, but it is not well carried out in china. As the taxation taken as an important tool of national income adjustment, the preferential tax policy should be treated differently. To achieve social fairness and improve employee participation in pension plans, we should implement different preferential tax policies based on different income groups.