Empirical Analysis on Influence of EET Annuity Tax Policy on ChineseEnterprises

摘要

The EET annuity tax mode has been implemented in China since 2004. This paper makesa empirical analysis on the influence of EET policy on Chinese enterprises after implementation. Wedesigns 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=β0+β1Tax+β2GDP+β3Unemployment+β4LnRevenue+β5Return+β6LnBasic+ε.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.