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我国企业年金制度始建于1991年,经过20多年的发展,已逐步形成了规范、初具规模的制度。企业年金作为养老保障的第二支柱,其发展状况对于构建多支柱的养老保障体系意义重大。面对企业年金发展道路上的诸多障碍,笔者认为,有必要建立EET模式的企业年金征税制度,降低制度管理成本,提高企业年金基金的运营效率。
China’s enterprise annuity system was established in 1991, after 20 years of development, has gradually formed a standardized and begun to take shape of the system. As the second pillar of pension insurance, the development of enterprise annuity is of great significance to build a multi-pillar pension insurance system. Faced with many obstacles in the development of enterprise annuity, the author believes that it is necessary to establish EET model enterprise annuity tax system, reduce system management costs and improve the operating efficiency of enterprise annuity fund.