本文選題：年金計劃 + 工薪減稅繳費　； 參考：《武漢科技大學》2007年碩士論文

【摘要】： 養(yǎng)老金制度是一項重要的社會制度,也是一項十分重要的經濟制度。美國具有十分完善的養(yǎng)老保險制度,美國非盈利性組織年金計劃是美國的養(yǎng)老保險制度之一,屬于美國養(yǎng)老保險的第二支柱,是美國的私人退休計劃之一,促進了美國社會保障制度的發(fā)展。 本文從美國的私人退休金計劃的三個產品入手,即美國的403(b)計劃、457計劃和節(jié)儉儲蓄計劃,詳細敘述了美國的私人退休金計劃,總結我國機關事業(yè)單位養(yǎng)老保險制度的問題和客觀可行性,提出改革我國機關事業(yè)單位養(yǎng)老保險制度,建立機關事業(yè)單位年金計劃措施。其主要內容如下: 第一部分,概述了本文選題的意義,國內外美國私人養(yǎng)老保險研究的情況以及研究方法和概念說明。 第二部分,介紹美國403(b)計劃、457計劃和節(jié)儉儲蓄計劃,這些計劃是美國的非盈利性組織年金計劃,介紹其產生、發(fā)展、設立條件、繳費機制、雇員享受稅收優(yōu)惠待遇、提款規(guī)定等內容。 第三部分,通過對美國這三個計劃的研究,分析了機關事業(yè)單位養(yǎng)老保障的現(xiàn)狀,提出了中國機關事業(yè)單位建立年金計劃的可行性分析以及有效的措施。
[Abstract]:Pension system is an important social system as well as a very important economic system. The United States has a very perfect pension insurance system. The annuity plan of non-profit organizations in the United States is one of the pension insurance systems in the United States, which belongs to the second pillar of American pension insurance and is one of the private retirement plans in the United States. Promote the development of the social security system in the United States. This paper begins with the three products of American private pension plan, the 403b) plan and the thrift savings plan, and describes in detail the private pension plan in the United States. This paper summarizes the problems and objective feasibility of the old-age insurance system of the government and institutions in China, and puts forward some measures to reform the pension insurance system of the organs and institutions of our country and to establish the annuity plan of the organs and institutions. The main contents are as follows: in the first part, it summarizes the significance of this paper, the research situation of American private endowment insurance at home and abroad, the research methods and concept notes. The second part introduces 403b) programs and thrift savings programs. These programs are non-profit organization annuity programs in the United States. They introduce their birth, development, establishment conditions, payment mechanism, and preferential tax treatment for employees. Provisions for withdrawals, etc. The third part, through the study of the three American plans, analyzes the present situation of the old-age security of the government and institutions, and puts forward the feasibility analysis and effective measures for the establishment of the pension plan by the Chinese government and institutions.
【學位授予單位】：武漢科技大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：D771.2

【引證文獻】

相關碩士學位論文 前1條

1 楊錚;吉林省JG學院職業(yè)年金規(guī)劃研究[D];吉林大學;2012年

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本文編號：2022754