DOI: 10.36347/sjebm.2015.v02i08.008

Pages: 835-841

According to the World Bank forecast, in 2013, the Chinese mainland 60 years of age population for the first time more than 200million people, accounting for 14.9%， is expected in 2030 will reach 25%, by 2050, the elderly population will reach 440 million people around the peak, about 1/3 of China's total population. This can lead to a series of economic and social problems. The traditional national finance the pension insurance system has been difficult to continue. Based on this background, our country is now vigorously promoting the development of enterprise annuity. As a voluntary pension insurance mechanism, in addition to the basic pension insurance system enforced by the government, under the guidance of national policy, According to their own economic strength and economic situation to establish the enterprise annuity. This paper gives a brief description of the changes of the national tax policy in the development of enterprise annuity in China, Analysis of the inherent development logic and policy change of enterprise annuity in China in recent ten years. On the basis of the new and old enterprise annuity tax policy to make a contrast analysis. This paper tries to explain the development of enterprise annuity in different regions and different periods. Combined with the new situation and new background on the current development trend of China's enterprise annuity, and give some suggestions on how to improve the development of enterprise annuity in china.