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发达国家的经验证明,企业年金应该是在国家政策和法律引导下发生的企业行为,运用免税、减税和延税等税收优惠方式可激励雇主雇员双方积极建立企业年金,同时也是政府间接介入企业年金领域,引导企业年金规范发展的重要手段之一。企业年金的大力发展对国家财政收支平衡应具有积极作用;企业年金的大力发展可增进企业员工的福利,增强企业员工人力资本的安全性和竞争力;企业年金的大力发展还能增强资本市场资金的供给能力和运行效率,促进资本市场的发展与产品创新;企业年金的大力发展还有利于解决当前我国的流动性过剩问题。
The experience of developed countries proves that the enterprise annuity should be the enterprise behavior that takes place under the guidance of state policies and laws. Tax incentives such as tax exemption, tax deduction and deferred taxation can motivate both employers and employees to actively establish enterprise annuities and also indirectly involve the government Annuity field, guide the development of enterprise annuity one of the important means. The vigorous development of enterprise annuity should have a positive effect on the balance of state revenue and expenditure. The vigorous development of enterprise annuity can enhance the welfare of employees and enhance the safety and competitiveness of employees’ human capital. The vigorous development of enterprise annuity can also enhance the capital market Capital supply capacity and operational efficiency, and promote the development of capital markets and product innovation; the development of enterprise annuity is also conducive to solve the current problem of excess liquidity in our country.