annuity scheme 中文意思是什麼
annuity scheme
解釋
年金制度-
On annuity basis home purchase scheme
根據按年遞減的貸款余額計算 -
Any pension, annuity, lump sum, gratuity or other like benefit including any right or entitlement thereto which passes on the death of a deceased member of a recognized occupational retirement scheme
任何透過認可職業退休計劃因死者去世而遺下的退休金養老金一筆過退休酬金或其他類似的利益包括任何有關的權利或資格 -
Any pension, annuity, lump sum, gratuity or other like benefit ( including any right or entitlement thereto ) which passes on the death of a deceased member of a recognized occupational retirement scheme
任何透過認可職業退休計劃因死者去世而遺下的退休金、養老金、一筆過退休酬金或其他類似的利益（包括任何有關的權利或資格） ； -
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
在西方眾多的企業年金計劃中最為有名的是美國的401 （ d計劃，其因為美國《國內稅收法案》中的401m ）條款而得名，它對我國今後企業年金計劃的制定和運行有著十分重要的指導意義，因此對其運作特點筆者作了特別介紹。 -
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
本章通過對國外企業年金發展經驗的介紹，筆者得到如下啟示： （ 1 ）企業年金制度的建立需要完善的法律法規； （ 2 ）年金計劃形式取決于與計劃待遇結構有關的法律框架和市場環境； （ 3 ）要明確規定經辦養老金計劃的組織和負責計劃征繳和待遇管理的機構設立形式； （ 4 ）要從法律上規定企業年金基金的投資原則： （ 5 ）要通過法律要求保障基金財產安全、保護雇員年金權利； （ 6 ）政府需要通過稅收優惠政策鼓勵僱主和雇員舉辦企業年金計劃。
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