浅议代扣代缴年金个人所得税

由于企业年金制度起步较晚,企业年金运作复杂,在代扣代缴年金个人所得税工作中凸显的问题与现阶段"税政"存在差异,有待规范完善。结合工作实际,提出对企业年金个人所得税计算扣缴的几点看法:首先掌握年金个人所得税政策,其次核准年金个人所得税计税基数,三是规范年金个人所得税申报。     

投资决策中的年金问题

随着市场经济的发展 ,在投资决策中涉及的数学问题将越来越普遍 .因此 ,了解对投资决策起关键作用的“年金问题”非常必要 .而“年金问题”又和贷款的利息密切相关 ,因此 ,对贷款的利息及年金问题的探求 ,对一个青年学生将来从容面对经济发展的大潮也是十分有益的 .1　年金我们经常会遇到这样的问题 :如投资行为是周期性的 (如零存整取储蓄等 ) ,即把投资期限分为时间相同的若干期 ,在每期的开始或结束投入数量相同的本金 .这类问题统称为“年金问题”,每期投入的本金称为年金 .现介绍复利年金 .1 .1　年金的终值设每期发生在期初的年金数为…     

国际企业年金监管模式对中国的启示

国际上关于企业年金的监管一般有两种模式:"严格限量"式监管和"审慎性"式监管两种模式.相比之下,发展初期的中国企业年金应该实行"严格限量"式的监管模式.随着中国金融市场的逐渐成熟、法律体制的进一步健全和企业年金管理制度的逐步完善,年金监管模式方可转变为"审慎性"式模式.     

新准则下企业年金会计存在的问题及对策研究

我国的企业年金制度是一种社会养老保障的必要补充形式,它不等同于传统意义上的社会养老保险,也不能界定为商业保险,因此,对企业年金的会计处理有其特殊的规定。深入分析在年金的会计处理中存在的问题,针对性地提出了进一步完善企业年金会计处理的系列改革对策。     

企业年金与税收协同若干问题的探讨

企业年金作为解决企业职工退休的后顾之忧,提高职工退休金的替补率,为企业留住人才起到一定的作用,但是由于企业年金（补充养老保险）仍处于新生阶段,相关法律、法规及税收政策仍未能辅助或催生企业年金的快速发展,特别是税收协同亟待建立与健全.     

论"马太效应"在企业年金中的凸显

人才的竞争策略与企业兴衰息息相关,企业年金是国际上吸引和留住人才的通行做法,我国也正逐步接受和采纳.可年金推广中不同类型企业、企业正式员工与非正式员工福利待遇急剧扩大,后者的矛盾尤为突出,"马太效应"作用明显.理想目标是让正式、非正式职员平等地接受市场配置,共享发展成果,直至建立起适应市场经济发展、真正"以人为本"的制度,使"马太效应"控制在合理范围.     

发展我国企业年金的几点思考

随着我国养老保险体系的不断完善,企业年金的替代率将会逐步提高,但企业年金覆盖职工人数分别只占当年基本养老保险覆盖人数不到10％,针对我国企业年金发展现状,分析制约我国企业年金发展的诸多因素,为我国企业年金的发展提供路径选择,从而进一步完善我国的养老保险体系。     

基于时间轴的简便年金计算方法

年金的应用非常广泛,种类繁多,年金的计算也非常复杂。基于时间轴找普通年金,通过计算普通年金的现值、终值,再推出先付年金、递延年金的现值、终值。方法简便,容易掌握。     

我国企业年金供给能力评估

企业年金计划的运行关键是一个"资金"问题。本文以我国企业的财务数据和与职工生活相关的经济数据为基础,重点选取法定公益金、净利润、人均剩余收入、人均可支配收入等指标,运用实证分析的方法对我国企业年金的供给能力做出评估,量化我国企业年金的供给能力。     

浅谈企业年金基金的保值增值

自从2007年国资委开始审批第一批央企建立企业年金以来,已经近10年了,企业年金的管理已逐步走向正轨。企业年金作为职工退休后生活的保障,它的保值增值为广大央企职工所关注。本文结合自己在非金融类企业10年的企业年金管理经验教训,提出了企业年金保值增值的几点看法,仅供大家参考。     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

库克斯顿城堡

城堡, 是欧洲典型的建筑之一, 每个城堡都有一个美丽的传说或是一段历史。从本期开始, 我们将推出“城堡之旅”, 带各位读者去浏览、观赏欧洲各地的城堡, 开始一段文化与历史的旅途!     

胡主席在印度,我却在中国

Today, Sunday morning, I sit thinking and typing at my computer. My thoughts are in my homeland, India and my body is in China. The body is here and mind there for a good reason. Mr. Hu is president and I am resident and both are in each other's countries (what a difference the absence of one small letter makes!). Mr. Hu will return in a few days and I will stay on longer.