企业年金是养老保险的重要补充。税收优惠是促进企业年金发展的重要手段。发达国家通过种种税收激励措施成功地发展了本国的企业年金,为我国完善年金税收优惠政策提供了可贵的经验。EET模式对于国家保持税收政策一致性、促进企业年金发展、提高退休职工收入水平有很大益处,是一种比较可取的税收制度。 Enterprise annuity is an important supplement to pension insurance. Tax incentives are an important means of promoting the development of enterprise annuities. The developed countries have successfully developed their own enterprise annuities through various tax incentives and provided valuable experience for improving the preferential tax policies for annuity in our country. EET model for the country to maintain tax policy coherence and promote the development of enterprise annuity, raising the income of retired workers have great benefits, is a more desirable tax system.