Subjectivity of law:

1. What is the contribution ratio of enterprise annuity units and individuals? 1. Occupational annuity = unit contribution+individual contribution. The payment ratio is: 8% of the total salary of the unit; 4% of my salary will be withheld by the unit. 2. At the same time, in order to ensure that the occupational annuity income may face the shrinking situation caused by inflation in a specific period (such as the CPI is too high), the method also mentioned that "according to the economic and social development, the state can adjust the proportion of occupational annuity contributions of units and individuals in a timely manner". 3. For the financial full-contribution unit, the contribution part of the unit is paid by the financial expenditure, and the interest is calculated every year according to the unified accounting rate published by the state. Before the staff member retires, the accumulated storage amount of his occupational annuity account is recorded by the funds allocated by the finance at the same level. Non-full contribution unit: the unit payment is actually borne by the unit, and the actual account accumulation is adopted. The occupational annuity fund thus formed implements market-oriented investment operation and bears interest according to actual income. Second, what types of occupational annuities are there? According to the calculation and payment method, they can be divided into two basic modes, namely, DB mode and DC mode. Foreign public officials implement DB mode, and supplementary insurance for enterprises is enterprise annuity, which has gradually changed from DB mode at the beginning to DC mode. Since the 21st century, DC mode has surpassed DB mode. Occupational annuities are divided into pay-as-you-go type, fund accumulation type and partial accumulation type according to the way of raising funds. The pension insurance for public officials generally implements the pay-as-you-go type, while the pension insurance for enterprise employees mainly implements the complete accumulation of funds, and some countries implement the partial accumulation type. According to the organization and management mode of occupational annuity, there are trust management types represented by Britain and the United States; A company type managed by an insurance company according to a contract; There are traditional enterprise internal management types represented by Germany. Third, what are the characteristics of enterprise annuity? The basic characteristics of occupational annuity plans in various countries are: (1) The occupational annuity plans in most countries are voluntary; (2) The payment shall be borne by both the employer and the employee; (3) The fund can operate in a market-oriented way; (4) The payment and operation of the occupational annuity plan enjoy the preferential tax-free policies of the state. Legal objectivity:

Criminal Law of the People's Republic of China.