企业年金基金法律问题研究

发布时间：2018-06-06 23:56

本文选题：企业年金 + 年金基金　；参考：《首都经济贸易大学》2015年硕士论文

【摘要】：2015年1月14日国务院正式发布《关于机关事业单位工作人员养老保险制度改革的决定》,方案明确规定机关、事业单位需要建立与企业相同的基本养老保险制度,实行单位和工作人员共同缴费的方式。这一决定的颁布标志着企业年金制度已经逐步成为我国养老保险体系的重要组成部分,而作为企业年金核心部分的企业年金基金制度,其重要性也是毋庸置疑,因此本文从企业年金基金法律关系、既得受益权、税收优惠以及监管四个方面研究了企业年金基金法律问题。第二部分探讨了我国企业年金基金各参与主体及其法律关系,首先运用关系图的方式将企业年金基金运营过程中所涉及的各参与主体以及它们之间的法律关系进行明确,其次分别对各参与主体的职责进行分析,总结出企业年金基金运行中存在的五种法律关系,并针对这些参与主体及其法律关系,提出我国企业年金基金参与主体及其法律关系的完善建议,笔者建议应完善各参与主体的立法规定,明确各参与主体的权利义务,协调各参与主体的利益关系,加强互相监督的力度。第三部分讨论了我国企业年金基金既得受益权法律问题,首先指出我国在既得受益权制度上的缺陷,我国目前职工也只有在退休时才能取得企业为其缴纳部分的受益权。通过对美国两种既得受益权的取得方式进行研究,提出了我国相关制度的完善建议,笔者认为我国应完善既得受益权的法律规定,同时应当减少工龄在取得受益权中的影响作用,并针对违反法律规定的企业制定出具体明确的处罚规定。第四部分主要讨论了我国企业年金基金税收优惠法律问题,首先通过分析我国在税收优惠法律制度上的缺陷,总结出目前我国的税收优惠模式基本是TTT模式,因此导致了我国税收优惠模式力度小,参差不齐的现状。其次通过图表的方式分析了世界存在的八种税收优惠模式,并对美国、英国等国家进行重点研究,得出这些发达国家税收优惠制度的经验,再次在结合国外经验的基础上,提出完善我国制度的完善建议。笔者认为应在全国设立EET模式的试点并逐步推行,对享受优惠的企业与职工的资格做出规定,完善税收优惠的具体内容,同时也应加强税收优惠的监督工作。第五部分主要探讨了我国企业年金基金监管法律问题,首先分析了我国监管法律制度的现状,目前我国存在着监管法律空白,机构混乱的问题,其次对两种监管模式进行比较分析,并重点对美国、英国、德国、智利的监管制度进行研究,并总结出经验,结合国外的借鉴经验,提出完善我国制度的建议。笔者认为我们应加强法制建设,促进监管机构的协调发展,动态掌握监管力度,加强对基金财产安全性的监管工作,并且促进非政府监管机制的发展。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28

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