一、引言企业年金,又称为职业养老金(Occupational Pension)及雇员养老金(Emp loyee Pension),是企业为其职工设立的养老金计划。
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Occupational Pension Plan 职业养老金计划 ; 职业年金计划
occupational pension model 企业年金方案
Occupational Pension Plans 金计划
occupational pension schemes 职业养老金计划
Occupational Pension Scheme 职业养老金计划
The Occupational Pension System 企业年金制度
and occupational pension scheme 企业年金计划
occupational pension fund 企业年金基金
occupational pension funds 企业年金基金
Taxation has a significant effect on occupational pension.
税收对企业年金的需求存在很大影响。
参考来源 - 企业年金的税收政策研究Occupational pension is a kind of retirement pay established by enterprises and employees under the guidance of the government.
企业年金是在国家政策指导下,企业和职工自主建立一项企业退休金制度,是基本养老保险的重要补充,也是我国多层次社会保障体系的重要组成部分。
参考来源 - 论我国企业年金的监管及法律完善·2,447,543篇论文数据，部分数据来源于NoteExpress
N a pension scheme provided for the members of a particular occupation or by a specific employer or group of employers 行业性公积金
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