论文题目：关于英国税的课程的论文，案例形式。
论文语种：英文
您的研究方向：国际会计与金融
是否有数据处理要求：是
您的国家：英国
您的学校背景：英国伦敦南岸大学。排名不怎么样，不过这个专业的排名好一些
要求字数：6000
论文用途：本科课程论文 BA Assignment
是否需要盲审（博士或硕士生有这个需要）：
补充要求和说明：不能抄袭，最好都用自己的话，就算借用了哪本书上的东西都要标注，否则都会挂。
1.0 The concept of pension
What is a pension?
A pension is a source of regular money to live on in your retirement. It comes from the benefits of a type of savings account called a pension scheme.
Because of the way it works, and the special tax privileges it has, a good pension scheme is one of the most tax-efficient ways of saving for your retirement, and of insuring yourself and your family against the risk or long-term illness. Many of those in retirement today enjoy a pleasant lifestyle thanks to benefit built up in a good pension scheme.
Why do we need pension?
Old people are getting more and more and it’s becoming a serious social problem.
Everyone needs money to live on when they retire, but few people think enough about long-term savings. The chances are that, unless you are very rich, you will need a pension because:
-You’ll need money for your increased leisure time
-More people are living longer – your retirement could make up a third of your life
2.0 Types of pension, Glossary
State Pension
- Basic State Pension (BSP), The flat rate part of the State Pension that is paid to everyone who has enough qualifying years through having paid or been treated as having paid or been credited with National Insurance (NI) contributions.
- Additional State Pension, The earnings-related part of the State Pension built up in the State Second Pension and/or the State Earnings Related Pension Scheme (SERPS).
Private Pension
- Occupational pension, A type of private pension scheme runs by some employers to provide a pension for their employees. Sometimes referred to as a works pension, a company pension or superannuation scheme. It includes Final salary schemes, which is the most common sort of 'Defined Benefit' scheme (DB), these aims to provide a pension where the amount payable is linked to the member’s final earnings at retirement. And Money-purchase schemes; These schemes, also known as ‘Defined Contribution’ schemes (DC), accounting essay provide a pension where the amount payable depends upon the amount of money paid in and how well it has been invested.
- Additional Voluntary Contributions (AVC) Employee contributions payable to a salary related occupational scheme that are over and above the normal contributions required by the scheme rules. This can be a useful way for people to get additional benefits from their occupational scheme. It’s the cost-effective way of topping up contributions. | 
