加快建设中国特色第三支柱个人养老金制度:理论探讨与政策选择

第三支柱个人养老金是国家养老金体系的重要支柱,也是中国特色养老金融体系的有机组成部分。建立和发展个人养老金制度有利于缓解养老金领域发展不平衡不充分问题,夯实应对人口老龄化的社会财富储备。个人养老金的核心特征是个人主导和享受财税政策支持。从功能上看,个人养老金是养老金制度补充和收入补充,推动投资养老理念形成并促进资本市场完善。目前的第三支柱个人养老金试点政策在覆盖人群、税优设计和运行流程等方面存在问题,未来应统筹国家三支柱养老金体系建设,重视政府作用的发挥,制定与我国财税体制改革相适应、公平有效的财税政策,充分调动金融机构的积极性,并加强养老金融教育。

Speeding up the Construction of the Third Pillar of Individual Pension with Chinese Characteristics:Theoretical Discussion and Policy Choice

The third pillar of individual pension is an important pillar of the national pension system and an organic part of the pension financial system with Chinese characteristics.Establishing and developing the individual pension is conducive to alleviating the imbalance and inadequacy development of the field of pension,and consolidating the social wealth reserve to cope with the aging of the population.The core characteristic of individual pension is that the individual dominates and enjoys fiscal and taxation policy support.From the perspective of function,as the supplement of pension system and income,individual pension promotes the formation of investment pension concept and the improvement of capital market.The current pilot policy of the third pillar has some problems in coverage of population,tax preference design and operation process.This paper suggests coordinating the construction of the three pillars pension system,paying attention to the role of the government,formulating fair and effective fiscal and taxation policies which are compatible with the reform of China's fiscal and taxation system,fully mobilizing the enthusiasm of financial institutions,and strengthening pension financial education in the future.