企业年金又叫职业年金和私人养老金,是基本养老保障制度的补充。各国对企业年金都给予一定税收优惠鼓励其发展。澳大利亚由于一定的原因选择了与大多数国家不同的“另类”税收优惠模式,几经改革仍保持“另类”特点。这种不合理的税收模式对超级年金发展乃至社会保障制度和经济发展带来潜在的不利影响。中国企业 Enterprise annuity, also known as occupational annuities and private pensions, is a supplement to the basic old-age security system. All countries give certain tax incentives to enterprise annuities to encourage their development. For some reason, Australia chose the “alternative” tax concession model that differs from most countries and retains its “alternative” features after several reforms. This irrational taxation model has the potential negative impact on the development of the super annuity and even on the social security system and economic development. Chinese enterprises