企業(yè)年金稅收政策對企業(yè)的影響研究——以湖南資興市電力公司為例.pdf

1、分類號學(xué)校代碼10542密級學(xué)號2Q!QQ2Q3Q壘魚5企業(yè)年金稅收政策對企業(yè)的影響研究——以湖南資興市電力公司為例TheStudyoftheTaxPolicyofEnterprisePensionImpactonCompanies——TakePowerCompanyofZixingCityHunanProvinceforExample研究生姓名：導(dǎo)師姓名、職稱：學(xué)科專業(yè)：研究方向：周娣荃劉子蘭教授工商管理金融管理湖南師范大學(xué)學(xué)位評定委

2、員會辦公室二。一三年五月Abstractpensioninsurancehasairreplaceableandunshakableeffectforretiredpeoplewhodependonthegovernment’Sfinancestrengthtosurvive，andthedifferentofretiredqualityoflifemoreandmoredependsonthequantityofpensionandp

3、ersonalsavingforretiringWhenpeopleCall’trelayonthegovernmenttoliveafterretiring，employeespaymoreattentiontolongtermwelfaresuchasannuity、education、medicalinsurancethancurrentincomeEnterprisepensionisoneofthesupplementpens

4、ioninsurancessupportedbygovernmentwhichhasbeenprovedisveryeffectiveinpersonalpensionfieldInthewaveofglobalization，companiestogettalentsandtoenhancetheirappealbypayingmoresalaryandwelfarelevel，enterprisepensionnotonlycane

5、ncouragetheemployeestocontributemoretotheenterprisebutalsocanconnectthehonoranddisgraceofemployersandemployeestogetherCompaniesandemployeestoobtmnpreferentialtaxpoliciesthroughenterprisepension，SOannuitybecomethebestchoi

6、ceforemployersandemployeestoevadetaxandraisewelfareInChinapeoplemusttoattendbasicpensioninsurancebeforetakepartinannuitythecompaniesrequireexcellentprofitabilityanddemocraticmanagementsystemandtheemployees’incomecanaffor

7、dthecontributionAllofthisconditionsshowthatthestateownedenterpriseshavethenaturaladvantagetosupportannuityPowerindustrysupplementarypensioninsuranceWasfoundedin1992，everyparticipanthavetheirownrealoperationaccount，until2

8、000supplementarypensioninsurancerenamedtoannuitypowerindustrygraduallyformedtheirindustrialannuityinstitutionThispapercombinedwiththeactualcaseofpowercompanyinZixingcityHunanprovincetocalculatedifferenttaxcosttocompanies

9、andemployeesindifferentannuitytaxmodeThroughthestudyofannuityplantoanalysistheshortcomingusingoftaxpoliciesofcurrentplaninordertocutdownthetaxcostforcompaniesandemployeesToimprovestaffmotivationandstrengtheningenterprise