摘要
美国401(K)计划实施过程中,既有税收、激励、规模、灵活等方面的优势,又面临投资、操作、监管及道德风险。通过总结美国的经验,我国在企业年金发展方面应注意立法保障企业年金的发展,明确税收优惠,以DC模式为主建立养老保障"第二支柱",加快发展资本市场,努力促进信托行业,着重培育企业年金的灵活性以及注意监管适宜。
During the implementation of the 401 （k） plan of U. S, there are Advantages of Taxes, incentives, scale and flexibility, and also disadvantages of investment, operation, regulation and moral hazard. By the experience of U. S, we can do the followings to promote the annuity in our country： protect the development of annuity by legislation ; specific the incentives of taxes; establish the ＂second pillar＂ by the DC - model mainly ; accelerate the development of capital markets; promote the industry of trust; foster the flexibility of annuity and pay attention to the appropriate supervision.
出处
《保险职业学院学报》
2010年第2期68-71,共4页
Journal of Insurance Professional College
关键词
401(K)计划
税收优惠
DC模式
DB模式
The 401 （k） plan of U. S
Incentives of taxes
The DC -model
The BC -model
