PhD Library - Research on Corporate Pension Tax Policies

Author: Peng Xuemei
Publisher:
Publish Date: 2005-07-01
Features: The purpose of writing this article is to conduct research and systematically elaborate on this difficult and challenging topic, hoping to contribute to the reform and improvement of China's pension system, and also to ensure that all elderly people can live a stable and dignified life after retirement. Based on the discussion of corporate annuity theory and the analysis of the necessity, objectives, principles, elements, requirements, involved taxes, models, classifications, and socio-economic effects of corporate annuity tax policies in various countries, this article provides a detailed elaboration on the shortcomings of China's current corporate annuity and its tax policies. It proposes an overall concept for China's corporate annuity tax policies and conducts a cost-benefit feasibility assessment of this concept. The article elaborates on the tax base, tax rates, and requirements for qualified corporate annuities, and explores the coordination issues between corporate annuity tax incentives and other related policies, comprehensively and systematically envisioning China's corporate annuity tax policies.