Empirical Analysis on Influence of EET Annuity Tax Policy on Chinese Enterprises

DOI

10.2991/itoec-16.2016.52How to use a DOI?

Keywords

enterprise annuity; pension; tax policy; EET mode

Abstract

The EET annuity tax mode has been implemented in China since 2004. This paper makes a empirical analysis on the influence of EET policy on Chinese enterprises after implementation. We designs three research hypotheses: H1: The EET tax mode enhances the enthusiasm of employees on taking part in the enterprise annuity system; H2:The status of economic development spirits the enthusiasm of enthusiasm of employees on taking part in the enterprise annuity system; H3:The development of basic endowment insurance impairs enthusiasm of enterprises' employees on taking part in the enterprise annuity system. LnPension= 0+ 1Tax+ 2GDP+ 3Unemployment+ 4LnRevenue+ 5Return+ 6LnBasic+ .It has drawn a conclusion that the reform of Chinese enterprise annuity tax policy from TEE mode to EET had not facilitated the development of enterprise annuity. The reason is that the effect of such policy has not been seen clearly as it was just launched, gives some interpretations and suggestions for the Chinese government and enterprises.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhao Miao
PY  - 2016/05
DA  - 2016/05
TI  - Empirical Analysis on Influence of EET Annuity Tax Policy on Chinese Enterprises
BT  - Proceedings of the 2nd Information Technology and Mechatronics Engineering Conference (ITOEC 2016)
PB  - Atlantis Press
SP  - 280
EP  - 286
SN  - 2352-5401
UR  - https://doi.org/10.2991/itoec-16.2016.52
DO  - 10.2991/itoec-16.2016.52
ID  - Miao2016/05
ER  -