我国企业补充养老保险,自90年代初一些地区兴办以来,发展缓慢。这是因为基本养老保险替代率过高,挤占了它的发展空间;缺乏政府立法规范和政策引导,缺乏税收优惠措施与投资渠道。 现状分析 我国目前有关补充养老保险的税收法规制定较为模糊。现仅就补充养老保险费的收缴、投资收益以及补充养老金领取三个环节分别阐述目前的有关税收政策。 The supplementary pension insurance for enterprises in our country has been developing slowly since the establishment of some areas in the early 1990s. This is because the replacement rate of the basic old-age insurance is too high, squeezing its space for development; the lack of government norms and policies to guide the lack of tax incentives and investment channels. Analysis of the status quo Currently, the formulation of tax laws and regulations on supplementary pension insurance in our country is rather vague. At present, the relevant taxation policies are elaborated on the following three aspects: collection of endowment insurance premiums, investment returns and supplementary pension collection.