annuity scheme meaning in English
年金制度
Examples
- Now in the industrial countries the occupational pension has been rather mature and become an important source of income for the retiring citizens . we specifically introduced the operation of the 401 ( k ) scheme - the most famous annuity scheme - - in the united states , whose name comes from the 401 ( k ) provision in the taxation law
在西方众多的企业年金计划中最为有名的是美国的401 ( d计划,其因为美国《国内税收法案》中的401m )条款而得名,它对我国今后企业年金计划的制定和运行有着十分重要的指导意义,因此对其运作特点笔者作了特别介绍。 - In addition , we have referred to many valuable experience of the annuity operation in the developed countries . we got such enlightenments ( 1 ) the establishment of occupational pension scheme must be based on the comprehensive laws and rules ( 2 ) the form of the annuity scheme depends on the legislature framework and market environment concerning the schemed payment structure ( 3 ) it must clearly specify the institutions in charge of organizing the annuity scheme , charging fees and payment ( 4 ) the law must specify the investment principles of occupational pension funds ( 5 ) the an
本章通过对国外企业年金发展经验的介绍,笔者得到如下启示: ( 1 )企业年金制度的建立需要完善的法律法规; ( 2 )年金计划形式取决于与计划待遇结构有关的法律框架和市场环境; ( 3 )要明确规定经办养老金计划的组织和负责计划征缴和待遇管理的机构设立形式; ( 4 )要从法律上规定企业年金基金的投资原则: ( 5 )要通过法律要求保障基金财产安全、保护雇员年金权利; ( 6 )政府需要通过税收优惠政策鼓励雇主和雇员举办企业年金计划。