| 澳大利亚超级年金对我国企业年金的启示 |
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| 引用本文： | 张明莉. 澳大利亚超级年金对我国企业年金的启示[J]. 河北大学学报(哲学社会科学版), 2009, 34(3) |
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| 作者姓名： | 张明莉 |
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| 作者单位： | 燕山大学,经济管理学院,河北,秦皇岛,066004 |
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| 摘 要： | 澳大利亚超级年金是一种强制性雇主缴费的企业年金模式,其个人账户的缴费是有雇主、政府、个人共同负担的.它规定的雇主缴费率很高,大约为职工工资的9%左右,也没有缴费封顶的规定,因此替代率是很高的.超级年金税收优惠采取ETE的模式,以"受托人实体"为运作中心的监管体系以及以分期给付和年金给付为主的给付方式,这些都是值得我国企业年金借鉴的经验.
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| 关 键 词： | 企业年金 澳大利亚超级年金 企业年金制度 |
The Enlightenments of Super Annuity of Aussie to Employer's Pension in China |
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| ZHANG Ming-li. The Enlightenments of Super Annuity of Aussie to Employer's Pension in China[J]. Journal of Hebei University(Philosophy and Social Science), 2009, 34(3) |
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| Authors: | ZHANG Ming-li |
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| Affiliation: | Yanshan University;Qinhuangdao;Hebei 066004;China |
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| Abstract: | The super annuity of Aussie is a kind of compelling employer's pattern,which the personal account is made up by fees paid by individual employer and the government.The stipulate is very high,approximately 9% salary.And it doesn't have the regulation of the top off for paying the fee,either.So replacement rate of super annuity is very high.Super annuity adopts the ETE preferential tax treatment pattern.It takes "bailee entity" as a principle for inspection system,installments and annuity as the paid way.All ... |
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| Keywords: | employer's pension the super annuity of Aussie system of annuity |
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