摘要
Abstract
Enterprise annuity is the second pillar of endowment insurance system in our country,which is difficult to release the pressure of primary endowment insurance and can't play the role of promoting economic development be-cause of the slow development of small and medium-sized enterprise annuity system in our country. This paper ana-lyzes the reasons of slow development of small and medium-sized enterprise annuity system in China, mainly in-cludes the country lacking the corresponding policy support, enterprises lacking of internal and external environ-ment of building enterprise annuity, employees lacking of consciousness of participating in the enterprise annuity system. To solve these problems, this paper puts forward that states should publish relevant preferential policies to encourage small and medium-sized enterprises as soon as possible to establish pension system, promote collective occupational pension plan, boost the development of small and medium-sized enterprises and improve the ability of enterprise annuity payment, play a role of trade unions and change the concept of the workers, at last promote the development of small and medium-sized enterprise annuity system.关键词
中小企业/企业年金/集合年金计划/税收优惠政策Key words
small and medium-sized enterprise/enterprise annuity/collection of pension plan/the preferential tax policy分类
管理科学
