Tax Incentives, Resource Allocation and Efficiency–Sustainable Development of Chinese Enterprise Annuity Plan

Abstract

At present, China's enterprise annuity system by the government tax preferential policies, bringing different economic and social effects. In this paper, according to the actual economic and social conditions of different cities and regions in Jiangsu Province, through the introduction of tax preferential policies, we put forward the actuarial model of preferential tax policy. At the same time, through theoretical and empirical models, we put forward some reasonable suggestions to maximizing the rational allocation of resources to promote China's sustainable development of enterprise annuity system.