保险业参与企业年金发展研究

企业年金作为我国养老保险体系的第二支柱的重要组成部分,发展潜力巨大。但目前存在税收政策不到位、配套运行细则相对滞后、认识存在误区、保险公司重视程度和支持力度不够、各种资格角色之间的协调难度较大、功能定位模糊、理事会定位不清、类型单一、监管和防范风险的力度较弱等问题。因此,需要尽快出台全国统一的税收政策、推动 DB 模式的合法化、出台完善配套细则、简化运行模式、完善企业年金理事会制度、提高发展企业年金的紧迫感、建立完善企业年金受益人保护机制。

Corporate annuity, as an important component in the second pillar of pension system in China, has a great potential for further development. However, at present, the tax incentive program is still not in place and the detailed supporting regulations lag far behind. Other obstacles include misunderstanding in corporate annuity, lack of support and attention from insurance companies, difficulty in coordination among different licensees which have no clear-cut functional positioning, the confused role played by the council, single type of business and weak risk control and supervision. Therefore, it is a must to put forward an integratedtax policy and detailed supporting regulations, make DB mode legitimate and simplify operational mode in addition to further improvement of corporate annuity council system, the uplift of urgent awareness of corporate annuity development and the establishment of corporate annuity beneficiary protection system.