摘 要建立企业年金是构建和谐社会的主要举措，也是促进国民经济持续健康进展的重要保障。本文在论述了企业年金的讨论背景、讨论意义、讨论现状及相关理论的基础上，详细分析了当前我国企业年金存在的问题，即中小企业年金计划进展迟缓、企业年金面临税收优惠政策的限制、企业年金制度设计尚未法律规范和企业年金监管制度有待完善。同时，在借鉴典型国家企业年金经验的前提下，提出了完善我国企业年金的对策，即优化企业年金计划、加大企业年金税收优惠政策、法律规范企业年金制度设计和完善企业年金监管体制。笔者希望通过本文的讨论，能对促进我国企业年金的进展有所帮助。关键词：企业年金；税收状况；制度设计；监管制度AbstractBuilding enterprise annuity is the main measures of constructing the harmonious society, promoting the sustainable and healthy development of the national economy important guarantee. This article discusses enterprise pension to build our research background, significance, research status and related theory, based on detailed analysis and discussion of our enterprise pension problems, that is part of enterprise pension slowly developing, facing with preferential tax policy limit, the problems of enterprise pension system designs and regulatory. Meanwhile, in reference to typical countries under the premise of enterprise annuity experience, puts forward the countermeasures of our country enterprise annuity. Optimize enterprise annuity plan 、 increase the enterprise annuity preferential tax policy、standardize enterprise pension system design and perfect enterprise annuity monitoring system. I hope that through this research, can offer help to establishment of enterprise pension.Key words：enterprise pension; tax status; system designs; regulatory system目 录第 1 章 绪 论.............................................................................................................11.1 讨论背景..........................................................
