Study on Individual annuities taxation as business entities

经营主体是指进行(集体)投资或经营的各种法律手段。本研究的目的是结合企业实体(包括投资信托)课税方法，结合对寿险课税的研究，探讨并提出新的个人年金或养老金计划课税模式。个人年金或养老金计划的特点之一是定期和连续的现金支付，这对于支付受助人(有时是最低限度的)生活费用很有用。此外，人寿保险、各种储蓄账户、共同基金(投资信托)等都具有保障生活水平的特点。本研究得出的结论是，应该采用综合储蓄账户。

Business entities means various legal devices for (collective) investment or business. The aim of this study is, with business entity (including investment trusts) taxation approach and studies on life insurance taxation, to examine and propose new taxation model on individual annuities or pension plan. One of the characteristics of individual annuities or pension plan is the periodic and continuous cash payments, which is useful for covering recipients' (sometimes minimum) living expenses. Also, life insurance, various saving accounts, mutual funds (investment trust) and so on have this characteristic of securing standard of living. This study reaches on the conclusion that integrated saving accounts should be adopted.