Compare and Enlightenment to China Enterprise Annuity Plan Tax Revenue System
Journal Title: Scholars Journal of Economics, Business and Management - Year 2015, Vol 2, Issue 8
Abstract
Abstract: According to the World Bank forecast, in 2013, the Chinese mainland 60 years of age population for the first time more than 200million people, accounting for 14.9%，is expected in 2030 will reach 25%, by 2050, the elderly population will reach 440 million people around the peak, about 1/3 of China's total population. This can lead to a series of economic and social problems. The traditional national finance the pension insurance system has been difficult to continue. Based on this background, our country is now vigorously promoting the development of enterprise annuity. As a voluntary pension insurance mechanism, in addition to the basic pension insurance system enforced by the government, under the guidance of national policy, According to their own economic strength and economic situation to establish the enterprise annuity. This paper gives a brief description of the changes of the national tax policy in the development of enterprise annuity in China, Analysis of the inherent development logic and policy change of enterprise annuity in China in recent ten years. On the basis of the new and old enterprise annuity tax policy to make a contrast analysis. This paper tries to explain the development of enterprise annuity in different regions and different periods. Combined with the new situation and new background on the current development trend of China's enterprise annuity, and give some suggestions on how to improve the development of enterprise annuity in china. Keywords: enterprise annuity, preferential tax, tax system, old age insurance, aging population, china.
Authors and Affiliations
Hao qiujiang
Keywords
Related Articles
- EP ID EP386689
- DOI -
- Views 81
- Downloads 0
Particularities of Accounting for NFP Agency Transactions in China
The purpose of this short communication is to identify the particularities of accounting for NFP agency transactions in China compared with the U.K. and the U.S. An additional purpose is to find insightful examples of NF...
The Place of Employee Appraisal and Rewarding in Organizational Change Management: Lessons from Telkom Kenya
Abstract:This paper postulates that due to the competitive environment within which most organizations have to operate in, there has been a rapid and, arguably, haphazard implementation of organizational change. The need...
The Juristic Analysis on the Package Decoration Case between Wong Lao Kat Limited Company and Jiaduobao Limited Company
Abstract:The case on package and decoration between Wong Lao Kat and Jiaduobao limited company has raised a series of issues on judicial practices on how to identify well-known products and the belonging of the specific...
A Study on Working Capital Management in Tamilnadu State Transport Corporation (Villupuram) Limited.
Transport industry is one of the key industries of nation’s economy. It transports person, goods and so on. Generally private transport services are given between two towns; where there is more demand in order to make pr...
Problems of Medium and Small Scale Industries in Srirangapatana Taluk of Karnataka
The medium and small scale industries have emerged as one of the important sector in the development of the economy. The growth of small-scale industries is hampered by an assortment of problems. The problems of the MSME...