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Development of Employer Pension and Choice of Taxation Policy

李秀华

哈尔滨工业大学管理学院

Abstract: The employer pension means that employer and employee found voluntarily a system of complementary pension on the basis of their taking part in the basic pension system.The development of employer pension demands support of governmental policy,especially taxation policy.The Chinese employer pension starts late,develops lowly and its scale is little,and lacking of powerful support of preferential taxation policy is one of the main reasons.Based on analyzing of the meanings of government supporting... More
Keywords：

Employer pension; objective wages substitution rate; EET taxation model; preferential taxation policy;

Conference Name：

中国会计学会高等工科院校分会2006年学术年会暨第十三届年会

Conference Time：

2006-12

Conference Place：

中国黑龙江哈尔滨

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Finance and Tax; Insurance; Investment

  • Classification Code：

    F840;F810.42

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