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随着我国逐渐步入老龄化社会,企业年金作为补充养老保险受到越来越多的关注。我国从1991年开始建立企业补充养老保险制度,2000年,国务院决定将企业补充养老保险更名为企业年金,实行市场化管理运营,截至目前,我国已有3.5万户企业建立企业年金,参加年金制度的人数达到近2000万人。本期《税务与会计》栏目邀请相关方面专家,对企业年金在会计和税务处理方面的政策规定、实务中如何操作等问题进行分析讲解。
As our country gradually gets into the aging society, the enterprise annuity receives more and more attention as the supplementary pension insurance. Since 1991, our country has set up an enterprise supplementary pension insurance system. In 2000, the State Council decided to rename the supplementary pension insurance enterprise annuity and implemented market-oriented management and operation. Up to now, 35,000 Chinese enterprises have set up enterprise annuity and participated in the annuity system The number of nearly 20 million people. This issue of “Taxation and Accounting” invites experts from relevant fields to analyze and explain the policies and regulations on corporate annuity in terms of accounting and tax treatment and how to handle such issues in practice.