This text sets out from the function on the insurance of the supplementary pension of the tax system, combine the current situation of the insurance tax system of the supplementary pension and existing problem of the present stage in our country, offering the suggestion of improvement from perfecting taxation, defining favor mode of taxation and tax favored taxes qualification.

The Life Annuity Models of Defined Contributed Enterprise Annuity Insurance Based on Stochastic Interest Rate;

Furthermore, in defined contributed enterprise annuity insurance, we derive the present value models of life annuity under relevant interest rate.

Discussion of Several Questions in the Annuity s Pricing;

Sustaining development of insurance industry of China relies heavily on innovations of insurance companies which haven t behaved so well in the past years.

Being confronted with the challenge after " entry to WTO " and facing the enormous potential insurance market, China national insurance companies should seize the opportunity, be ready for the challenge, and adopt the positive marketing strategy to improve its competence in the market .

Linked with the new situation of economic system′s reforming, the suggestion of solving these problems and perfecting the insurance of enterprises is proposed.