当前我国正在大力提倡发展企业年金,而作为一种自愿性的企业补充养老保险计划,它的发展离不开政府的经济激励措施。从国外的经验看,税收优惠在这方面可以发挥重要作用。本文首先介绍了国外企业年金计划的税制概况,并对各国的公共养老金计划与企业年金计划的税收制度进行了对比分析,在此基础上,对我国企业年金计划税制设计的基本原则进行了探讨。 At present, our country is vigorously advocating the development of enterprise annuity, and as a voluntary enterprise supplementary pension plan, its development can not be separated from the government’s economic incentive measures. From foreign experience, tax incentives can play an important role in this regard. This article first introduces the overview of the tax system of foreign enterprise annuity plan, and compares the tax system of public pension plan and enterprise annuity plan in different countries. Based on this, the author discusses the basic principles of tax planning of enterprise annuity plan in our country .