發(fā)布時間：2018-06-06 23:56

  本文選題：企業(yè)年金 + 年金基金��； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2015年碩士論文

【摘要】：2015年1月14日國務(wù)院正式發(fā)布《關(guān)于機關(guān)事業(yè)單位工作人員養(yǎng)老保險制度改革的決定》,方案明確規(guī)定機關(guān)、事業(yè)單位需要建立與企業(yè)相同的基本養(yǎng)老保險制度,實行單位和工作人員共同繳費的方式。這一決定的頒布標志著企業(yè)年金制度已經(jīng)逐步成為我國養(yǎng)老保險體系的重要組成部分,而作為企業(yè)年金核心部分的企業(yè)年金基金制度,其重要性也是毋庸置疑,因此本文從企業(yè)年金基金法律關(guān)系、既得受益權(quán)、稅收優(yōu)惠以及監(jiān)管四個方面研究了企業(yè)年金基金法律問題。第二部分探討了我國企業(yè)年金基金各參與主體及其法律關(guān)系,首先運用關(guān)系圖的方式將企業(yè)年金基金運營過程中所涉及的各參與主體以及它們之間的法律關(guān)系進行明確,其次分別對各參與主體的職責(zé)進行分析,總結(jié)出企業(yè)年金基金運行中存在的五種法律關(guān)系,并針對這些參與主體及其法律關(guān)系,提出我國企業(yè)年金基金參與主體及其法律關(guān)系的完善建議,筆者建議應(yīng)完善各參與主體的立法規(guī)定,明確各參與主體的權(quán)利義務(wù),協(xié)調(diào)各參與主體的利益關(guān)系,加強互相監(jiān)督的力度。第三部分討論了我國企業(yè)年金基金既得受益權(quán)法律問題,首先指出我國在既得受益權(quán)制度上的缺陷,我國目前職工也只有在退休時才能取得企業(yè)為其繳納部分的受益權(quán)。通過對美國兩種既得受益權(quán)的取得方式進行研究,提出了我國相關(guān)制度的完善建議,筆者認為我國應(yīng)完善既得受益權(quán)的法律規(guī)定,同時應(yīng)當(dāng)減少工齡在取得受益權(quán)中的影響作用,并針對違反法律規(guī)定的企業(yè)制定出具體明確的處罰規(guī)定。第四部分主要討論了我國企業(yè)年金基金稅收優(yōu)惠法律問題,首先通過分析我國在稅收優(yōu)惠法律制度上的缺陷,總結(jié)出目前我國的稅收優(yōu)惠模式基本是TTT模式,因此導(dǎo)致了我國稅收優(yōu)惠模式力度小,參差不齊的現(xiàn)狀。其次通過圖表的方式分析了世界存在的八種稅收優(yōu)惠模式,并對美國、英國等國家進行重點研究,得出這些發(fā)達國家稅收優(yōu)惠制度的經(jīng)驗,再次在結(jié)合國外經(jīng)驗的基礎(chǔ)上,提出完善我國制度的完善建議。筆者認為應(yīng)在全國設(shè)立EET模式的試點并逐步推行,對享受優(yōu)惠的企業(yè)與職工的資格做出規(guī)定,完善稅收優(yōu)惠的具體內(nèi)容,同時也應(yīng)加強稅收優(yōu)惠的監(jiān)督工作。第五部分主要探討了我國企業(yè)年金基金監(jiān)管法律問題,首先分析了我國監(jiān)管法律制度的現(xiàn)狀,目前我國存在著監(jiān)管法律空白,機構(gòu)混亂的問題,其次對兩種監(jiān)管模式進行比較分析,并重點對美國、英國、德國、智利的監(jiān)管制度進行研究,并總結(jié)出經(jīng)驗,結(jié)合國外的借鑒經(jīng)驗,提出完善我國制度的建議。筆者認為我們應(yīng)加強法制建設(shè),促進監(jiān)管機構(gòu)的協(xié)調(diào)發(fā)展,動態(tài)掌握監(jiān)管力度,加強對基金財產(chǎn)安全性的監(jiān)管工作,并且促進非政府監(jiān)管機制的發(fā)展。
[Abstract]:On January 14, 2015, the State Council officially issued the "decision on the Reform of the Pension Insurance system for personnel of organs and institutions", which clearly stipulates that the organs and institutions need to establish the same basic old-age insurance system as enterprises. The mode of joint payment of fees by units and staff members shall be implemented. The promulgation of this decision indicates that the enterprise annuity system has gradually become an important part of the pension insurance system of our country, and the importance of the enterprise annuity fund system, which is the core part of the enterprise annuity system, is beyond doubt. Therefore, this paper studies the legal problems of enterprise pension fund from four aspects: the legal relationship of the enterprise pension fund, the vested benefit right, the tax preference and the supervision. The second part discusses the participating subjects and their legal relations of the enterprise annuity fund in our country. Firstly, by using the relation diagram, the participants involved in the operation of the enterprise pension fund and the legal relationship between them are clarified. Secondly, it analyzes the responsibilities of the participants, summarizes the five kinds of legal relations in the operation of the enterprise pension fund, and aims at these participants and their legal relations. The author suggests that the legislative provisions of the participants should be perfected, the rights and obligations of the participants should be clearly defined, and the interests of the participants should be coordinated. Strengthen mutual supervision. The third part discusses the legal problem of the acquired benefit right of the enterprise annuity fund in our country. Firstly, it points out the defects in the system of the vested benefit right in our country. At present, the workers and staff in our country can only obtain the benefit right of the enterprise to pay part for it when they retire. Based on the study of the two ways of obtaining vested beneficial rights in the United States, the author puts forward some suggestions on how to improve the relevant systems in China. The author thinks that China should perfect the legal provisions of vested beneficial rights. At the same time, it is necessary to reduce the influence of length of service in obtaining the right of benefit, and to formulate specific and clear penalties for enterprises that violate the law. The fourth part mainly discusses the legal problem of tax preference of enterprise annuity fund in our country. Firstly, by analyzing the defects of tax preferential legal system in our country, the author concludes that the current tax preferential mode of our country is basically TTT mode. As a result, China's tax incentives model is small, uneven status quo. Secondly, the paper analyzes the eight kinds of tax preference models in the world by the way of chart, and makes a key research on the United States, Britain and other countries, obtains the experience of these developed countries' tax preferential system, and then combines the experience of foreign countries. The author puts forward some suggestions to perfect the system of our country. The author thinks that the EET model should be set up in the whole country and carried out step by step, the qualification of the enterprises and employees enjoying preferential treatment should be stipulated, the concrete content of tax preference should be perfected, and the supervision work of tax preference should be strengthened at the same time. The fifth part mainly discusses the legal problems of the supervision of the enterprise annuity fund in our country. Firstly, it analyzes the present situation of the supervision legal system of our country. At present, there are the problems of the blank of the supervision law and the disorder of the organization in our country. Secondly, this paper makes a comparative analysis of the two regulatory models, and focuses on the study of the regulatory systems of the United States, Britain, Germany and Chile, and sums up the experience, combined with the experience of foreign countries, and puts forward some suggestions to improve the system of our country. The author believes that we should strengthen the construction of legal system, promote the coordinated development of the regulatory agencies, dynamically grasp the supervision, strengthen the supervision of the fund property safety, and promote the development of the non-government supervision mechanism.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.28

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本文編號：1988687