我国养老保险体系的政策分析

本文通过对我国养老保险体系三大支柱的政策分析,指出其当前所存在企业缴纳的基本养老保险费率过高、缴纳的年金费用纳入税前成本过低以及对企业年金基金投资的限制过多等问题。我国应该采取压缩基本养老保险比例、增加企业年金缴费纳入成本比例和修订企业年金基金投资政策等措施,加快企业年金发展,以缓解当前养老保险支付水平低的矛盾。

This paper analyzes the policies on the three pillars of the endowment insurance system （EIS） in China, and indicates that there exists the following problems： the enterprise payment rate on the basic endowment insurance is too high, the tax cost of the enterprise payment on the occupational pension is too low and the investment restrictions on the occupational pension fund are too excessive, and so on. According to the situations of our country, the best way is to reduce the the enterprise payment rate of the basic endowment insurance, increase the tax -free part of the enterprise payment on the occupational pension and remove the investment restrictions on the occupational pension funds. So we can take these measures to accelerate the development of occupational pension in order to alleviate the current low level of the endowment insurance payment contradictions.