摘要
本文主要分析评介全球养老金政策与实践发展的四大历史阶段,说明各阶段发展的主要政策与特点、实践发展与进步、存在问题以及机遇与挑战。本文还就当前高科技发展对养老金体系的影响做出分析判断。文章提出,高科技发展使正规就业模式难以扩展,当前数字化交易十分普及,而大数据使消费信息有据可查,技术上具备可行性,这就使消费税和增值税模式有可能替代传统的社保工薪税模式,有望成为未来收取养老金缴费的新模式。
The paper analyses and introduces four eras of pension policy and practice in a global context. The milestone events and characters, the improvements and problems,opportunities and challenges of pension are analyzed. As the technology threatens formal sector employment, digital commerce and availability of socioeconomic data makes it possible, a new model of pension provision that relies less on payroll taxes will emerge in the coming years.
出处
《上海立信会计金融学院学报》
2017年第6期6-13,共8页
Journal of Shanghai Lixin University of Accounting and Finance
关键词
养老金政策
历史
机遇
挑战
Pension policy
History
Opportunity
Challenge