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由于新企业所得税法、新会计准则、新企业财务通则和新金融企业财务规则等“新四法”相继在2007年～2008年实施执行,根据这些法律法规要求,按工资总额14%计提福利费成为历史,福利费计提规则的变化对我国团体寿险和企业年金将产生一定的影响,即对团体人身意外伤害保险、团体补充医疗保险、团体补充养老保险(企业年金)等产生不同的税收导向作用。在这些有利和不利因素的影响下.企业在购买团体寿险和企业年金时应有所变化。
Due to the implementation of the New Enterprise Income Tax Law, the New Accounting Standards, the General Rules for New Enterprise Finance and the Financial Rules for New Financial Enterprises, etc., the “New Four Laws” were implemented one after another from 2007 to 2008. According to the requirements of these laws and regulations, 14% of the total wage Telfare fees become history, changes in welfare rules for the provisions of the organization of life insurance and corporate annuity will have some impact, that is, groups of personal accident insurance, supplementary medical insurance group, the group supplementary pension (enterprise annuity), etc. have different The tax-oriented role. Under the influence of these favorable and unfavorable factors, the enterprises should change when they purchase group life insurance and enterprise annuity.