德国养老金税收政策改革及启示*
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内容提要：as the retirement income law came into force in 2005，the tax policy of german pension has undergone a major change，and the german pension system stepped into the era of the‘three－tier model’.by analyzing the new model of german pension system and its tax policy，this paper makes an exploration into how to better utilize the tax policy for promoting a sound development of pension system in china.
关键词：德国,养老金,税收政策,改革
as the retirement income law came into force in 2005，the tax policy of german pension has undergone a major change，and the german pension system stepped into the era of the‘three－tier model’.by analyzing the new model of german pension system and its tax policy，this paper makes an exploration into how to better utilize the tax policy for promoting a sound development of pension system in china.