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1、ABSTRACTCurrentlythepensioninsurancesysteminChina’Sreforillhasenteredacriticalperiod,inthefaceofthecountryhasenteredtheagingsocietyandthepensioninsurancesystemremainsimperfectmatchingthereality,thepoliticianbegantoseekanewwayout.Annuityasthesecondpillarpensionsystemreformanddevelo
2、pmentoftheirresearchisveryimportant.Inourcountry,aftertheannouncementof’’TrialMeasuresforEnterpriseAnnuity”,"EnterpriseAnnuityFundsTrialMeasures”andtheenactmentofrelevantlawsandregulations,thedomesticannuitytrustontheresearchenterpriseisfromthefinancialsector,insurancesectorandgra
3、duallyturnedtothelegalcircle.Because,inmoreandmoreregulationsonbusinessannuitiesaftertheenactmentoftheshockingcasesofmisappropriationofcorporateannuityerupted.Staggeringamountofmoneyinvolved,casesinvolvinggovernmentofficialsmakesraspberry.Reallywanttoplaytheroleoftheadvantagesofen
4、terpriseannuitytrust,guaranteedannuityseparateproperty,safety,demandsthatwestrivetobuildawarenessandtrustinthesecondaryannuitytrustrelationship,thatisthefirsttimeintheenterpriseannuityplanforthecommissionandthestaffofenterprisespeople,PensionBoardastrustee,infavorofthesimplecivilt
5、rust,self-benefittrust;secondtimetoPensionBoardasclients,willdelivertheenterpriseannuityfundtotheexternalcorporatetrustee,forthebenefitofworkersstillbenefittrusthimself.Trusteeofthetrustrelationshipbetweenthetwoassumedtherightsandobligationsdifferent.ToclearthelegalstatusofPension
6、Board,Meanwhile,toensurethesafetyofoccupationalpensionassets,andincreasethevalue,shouldlearnfromforeigntrusteesystemoncustodians,thecustodiansintothesecondCO—trusteeofthetrustrelationshiptothecategory,canbeagreedtobearcertainobligationtoavoidthedutiesofatrusteedoesnotmatchtheirsta
7、tus,toencouragetrusteestoplayaco—trusteejointlydealwiththeroleoftheTrustaffairs.AtthesametimeeffortstobuildanAppropriatetaxincentivessystem,andbuildtax—freewithpaymentandinvestment,andpensiontaxwhenthetaxsystem,thatisEET.KEYWORDSOccupationalPensionTrust,Quadraticrelationshipoftrus
8、t,Custodians,EET目錄摘要要????????????