试论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。

Study on occupational pension tax preference policy

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 na- tion occupational pension, and it is valuable experiee for china to make tax preference policy. EET mode had many bene- fits to keep nation tax preference policy, is a reasonable tax system.