在我国社会保障体系改革中,企业年金作为一个养老支柱发挥重要作用,政府应用行政的手段强有力地推进其发展,但这种强有力的推进并非强制实施,而是以相关的立法和政策优惠积极的倡导企业和雇员建立企业年金制度。企业年金的税收优惠政策已成为引导企业年金发展的“引擎”。 In the reform of China’s social security system, the enterprise annuity plays an important role as an old-age pillars. The government applies the means of administration to promote its development vigorously. However, such vigorous promotion is not mandatory but is based on relevant legislation and policy preferences Actively promote enterprises and employees to establish enterprise annuity system. Tax incentives for enterprise annuity have become the “engines” that guide the development of enterprise annuities.