Research on Chinese Enterprise Annuity System under the Comparative Perspective between China and Japan
This paper draws inspiration from the reform process of Japanese enterprise annuity system and uses the comparative law method to analyze the social positioning,current operation status,and social effectiveness of China's current corporate pension system from five levels:rule setting,tax benefit system,historical dimension,legal system and economic benefits.The differential analysis of the pension system between Chinese and Japanese enterprises has been conducted to construct a diversified pension mechanism based on DBCP.It is necessary to establish high—level laws to strengthen the legal norms of enterprises in the implementation of the enterprise annuity system to protect the legitimate rights and interests of employees.The standard level of tax benefit policy should be improved,and also the formal laws and regulations should be introduced to provide corresponding guarantees,so as to further enrich and improve China's enterprise annuity system.
万方数据
维普
