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103号文的颁布标志着我国企业年金个税政策进入EET时代。然而从统计数据来看,我国企业年金的发展并未因此迎来春天。本文试图讨论103号文自身存在的三个情况,从而剖析我国目前的个税政策影响企业年金发展的四个问题,并给出建议。
The promulgation of No. 103 marked the entry into EET era of China’s enterprise annuity tax policy. However, from the statistical data, the development of China’s enterprise annuity has not ushered in the spring. This article attempts to discuss the 103 cases of the existence of the three cases, thus analyzing the current tax policy affect the development of enterprise annuity four issues and give recommendations.