1. Although the total contribution rate of China's basic old-age insurance has dropped from 28% in the past to 24% at present, the payment burden of enterprises is still high.

2. The retirement tax burden of enterprise annuity is high, which is not conducive to improving the enthusiasm of the insured to some extent.

3. China's traditional salary system and talent incentive mechanism pay attention to cash wages and pay insufficient attention to welfare. A commercial bank or professional institution entrusted by the enterprise annuity custodian to keep the assets of the enterprise annuity fund.