Abstract: This paper gives a brief review of the preferential tax policies about the enterprise annuity in the OECD countries. Then an empirical study is made based on the data of 26 OECD countries from 2001-2011, using GMM method. The result shows that tax cut in the contribution stage has a significant incentive for the contribution of enterprises annuity by increasing the contribution’s income elasticity and weakening the contribution’s tax elasticity. Moreover, we find that the improved employment index can effectively promote the growth of the contribution. While the account revenue in the short term, stock returns and the social public pension spending do not impact the contribution significantly.