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| Author: | Du, Mo |
| Title: | Promoting the development of China's endowment insurance system through taxation policy (original in Chinese) |
| Journal: | Macro Economic Management (c)
1999 : 5, p.12-14 |
| Index terms: | TAXATION FINANCIAL POLICY LIFE INSURANCE CHINA |
| Language: | chn |
| Abstract: | The government should not levy an income tax on enterprises for the old-age pension which is supplementary to the workers and staff. For the people who take part in enterprise endowment insurance or individual endowment insurance, we should also exempt proper taxation from them. We should accelerate the accumulation of the enterprise supplementary old-age pension as well as the individual's. we should also exempt taxation on appreciation profit of the individual and enterprise supplementary old-age pension and the financial accumulation funds should also exempt tax. We should amplify the degree of individual income tax collection and arrangement and give full play to the tax policy in guiding the direction of personal income. |
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