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建立企业年金能有效地减轻政府财政负担,降低社会养老保险替代率,缓解人口老龄化的压力。我国的企业年金在1991年建立至今依然发展缓慢,除了职工和企业对企业年金缺乏热情,信心不足外,主要原因是政府愿不愿意承担暂时的税收损失,制定税收优惠政策推动企业年金的发展,以及完善税收制度,阻止企业通过寻租方式避税使税收优惠政策失去吸引力。
The establishment of enterprise annuity can effectively reduce the financial burden on the government, reduce the replacement rate of social endowment insurance, and ease the pressure of population aging. Since the establishment of the enterprise annuity in our country in 1991, the enterprise annuity still has a slow development. Apart from the lack of enthusiasm and lack of confidence in the enterprise annuity by employees and enterprises, the main reason is that the government is willing to undertake the temporary tax loss, formulate tax preferential policies to promote the development of the enterprise annuity, As well as improve the tax system to prevent enterprises through the rent-seeking tax avoidance tax incentives lose their appeal.