完善企业年金税收优惠政策

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为完善我国企业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。

Perfect Preferential Taxation Policy of Corporate Pension

Corporate Pension is a supplementary endowment insurance for workers provided by the company,the second pillar in Chinese Multi-level Pension System.Foreign's preferential taxation policy succeeded in developing the national Corporate Pension Plan,providing valuable experiences for improving China's preferential taxation policy of Corporate Pension.EET pattern is a more desirable tax system for countries to maintain consistency in tax policy and to promote the development of Corporate Pension.