哲学社会科学版
陕西师范大学学报(哲学社会科学版)
中国社会养老问题研究
我国发展税优个人养老金的关键问题、总体框架及政策建议
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庹国柱, 段家喜
(首都经济贸易大学 金融学院, 北京 100070; 中国社会科学院 金融研究所, 北京 100028)
庹国柱,男,陕西汉中人,首都经济贸易大学金融学院教授,博士研究生导师;段家喜,男,江西吉安人,经济学博士,中国社会科学院金融研究所博士后流动站科研人员。
摘要:
我国养老金第三支柱建设有税优方式、替代率、参与率、属性、经营模式以及监管等6个关键问题需要解决。基于我国国情,养老金第三支柱应当选择保障模式,突出强调养老金是“长寿风险保障+长期储蓄”的本质属性。税优政策应走向普惠、有效提升参与率、突出风险保障和长期储蓄功能、明确监管的主牵头人。
关键词:
中国社会养老; 老龄化社会; 税优个人养老金; 养老金; 第三支柱
收稿日期:
2018-01-03
中图分类号:
C913.6
文献标识码:
A
文章编号:
1672-4283(2018)05-0005-10
基金项目:
Doi:
Development of Taxsubsidized Personal Pensions in China: Key Issues, Overall Framework and Policy Recommendations
TUO Guozhu, DUAN Jiaxi
(Institute of Finance, Capital University of Economics and Business, Beijing 100070; Institute of Finance and Banking, Chinese Academy of Social Sciences, Beijing 100028)
Abstract:
There are six key issues to be solved in the construction of the third prop of pensions, including taxsubsidized mode, substitution rate, participation rate, attributes, operation model and supervision. Based on China’s national conditions, the third prop of China’s pension should choose the guarantee model, highlighting that pensions are the essential attribute of “longevity risk protection+longterm savings”. Taxsubsidized policy should go towards universal benefits, improving the participation rate effectively, highlighting the risk protection and longterm saving functions, and specifying the main leader of supervision.
KeyWords:
social aged care issue in China; aging society; pension; taxsubsidized personal pension; third prop