构建多层次养老保险体系:国际经验与中国实践

The Construction of Multi-Level Pension Insurance System:International Experience and China's Practice

为了应对人口老龄化的挑战,提高养老金体系的可持续性和效率,国际上主要经济体采取控制公共养老金的缴费率以及税收优惠政策以促进私营养老金的发展等措施。其私营养老金资产占GDP的比重不断提高,私营养老金对退休人员的收入贡献不断提升,覆盖的人群比重不断增加,年金保险对寿险业保费收入的贡献不断提高。我国发展私营养老金可以增加养老资产、改善养老金体系存在的结构失衡、缓解基本养老保险的可持续压力,对于构建多层次养老保险体系具有重要意义。私营养老金具有参与机制开放、激励机制有效、运行机制灵活等优势,有利于发挥市场机制在养老金体系中的作用,在我国高储蓄率的国情下具有巨大的发展空间。基本养老保险缴费负担沉重、税收优惠政策缺失以及有效供给不足等因素,造成我国私营养老金发展滞后。应充分发挥市场机制在养老金体系中的重要作用,通过明确发展定位、降低基本养老保险费率、完善税收优惠政策以及提升供给效率,构建我国私营养老金发展的政策框架。

In order to cope with the challenges of population aging and improve the efficiency and sustainability of the pension system, the main economy promotes the development of private pension by controlling the contribution rate of public pension and preferential tax policies. Private pension assets for the proportion of GDP increases, private pension contributions to retirees continue to increase, the proportion of the coverage increases, and the contribution of pension insurance on life insurance premium income increases. China＇s development of private pension can increase pension assets, improve the structural imbalance of pension system, and relieve the pressure of basic endowment insurance. It is of great significance for the construction of multi-level old-age insurance system. The private pension participation mechanism has open participation mechanism,effective incentive mechanism, flexible operating mechanism and other advantages. It is conducive to play the role of market mechanism in the pension system, with a huge space for development in China＇s high savings rate conditions. Due to the heavy burden of China＇s basic pension insurance,the lack of preferential tax policies and the lack of effective supply, the development of private pension has been lag behind. Our country should give full play to the role of market mechanism in the pension system, clear development orientation, reduce the rate of basic pension insurance,perfect tax incentives and improve the efficiency of supply, and construct policy framework for private pension development.