试论企业年金税收优惠政策; Study on occupational pension tax preference policy | |
左寅莹 | |
2009 | |
关键词 | 企业年金 税收优惠 EET Occupational pension Tax preference policy EET |
英文摘要 | 企业年金是企业为职工提供的一种补充养老保险,是我国多层次养老保险体系中的第二支柱。国外企业年金税收激励措施成功地发展了本国的企业年金,为完善我国年金税收优惠政策提供了可贵的经验。EET模式对于国家保持税收政策一致性、促进企业年金发展大有益处,是一种比较可取的税收制度。; Occupational pension is a kind of enterprise complementary pension,is the second multi-level pillar of the endowment insurance system.The foreigen occupational pension tax preference policy had proved the development of nation occupational pension,and it is valuable experice for china to make tax preference policy.EET mode had many benefits to keep nation tax preference policy.is a reasonable tax system. |
语种 | zh_CN |
内容类型 | 期刊论文 |
源URL | [http://dspace.xmu.edu.cn/handle/2288/100949] ![]() |
专题 | 公共事务-已发表论文 |
推荐引用方式 GB/T 7714 | 左寅莹. 试论企业年金税收优惠政策, Study on occupational pension tax preference policy[J],2009. |
APA | 左寅莹.(2009).试论企业年金税收优惠政策.. |
MLA | 左寅莹."试论企业年金税收优惠政策".(2009). |
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