企业年金在企业薪酬福利体系中的最佳实践（The best practice of enterprise annuity in enterprise salary and welfare system）.docVIP

企业年金在企业薪酬福利体系中的最佳实践（The best practice of enterprise annuity in enterprise salary and welfare system） A well-designed enterprise annuity scheme can realize the multiple objectives of enterprise salary and welfare management. The establishment of the enterprise annuity plan, in addition to tax savings for the enterprise and the employees, and help enterprise human resources rational allocation of resources, and ultimately attract, encourage elitist, effect. Therefore, the enterprise annuity plan has gradually become one of the preferred tools for the enterprise to supplement the old-age security and comprehensive welfare program, and become an integral part of the enterprise compensation and welfare system. ??? with the deepening of the reform of Chinas endowment insurance system for enterprise employees, more and more enterprises to establish a system of enterprise annuity, occupational pension as the important position of the enterprise employee pension is constantly strengthened, by the end of 2009, there were 33 thousand and 500 enterprises established enterprise annuity plan, the cumulative size of enterprise annuity fund amounted to 253 billion 300 million yuan. At the same time, many enterprises try to incorporate the enterprise annuity system into their salary and welfare system, and serve the companys overall human resources strategy. It is an important task for enterprise, pension management institution and research institution to discuss the best practice of enterprise annuity in enterprise salary and welfare system. Enterprise pension plan: a good helper for reasonable tax savings What is the current tax policy? In accordance with the provisions of the State Administration of Taxation, the establishment of enterprise annuity plans, enterprises and employees can provide a certain degree of tax benefits, the specific provisions of the policy are: ??? provisions concerning enterprise income tax in on the supplementary pension insurance, supplementary medical