完善税收优惠政策加快推进第三支柱养老保险发展

On Improvement of the Preferential Tax Policies for Promoting the Development of the Third Pillar of Pension Insurance System

三支柱养老保险体系是我国社会主义市场经济发展的重要基础,在经济发展.国有企业改革.民生保障中发挥了重要作用。但由于历史原因,我国三支柱养老保险体系发展不平衡的问题较为突出。第三支柱养老保险正被寄予越来越多的期望,有望成为“十四五”时期养老保险改革最为重要的内容。我国现行第三支柱养老保险税收政策存在覆盖面较窄、优惠力度不足、设计缺乏灵活性等问题。借鉴国际经验,我国应通过扩大税收优惠范围、提升税收优惠力度、完善税收优惠体系促进第三支柱养老保险发展.以形成我国多层次、多支柱的养老保险体系。

The three-pillar pension insurance system is an important foundation for the development of China's socialist market economy and has played an important role in economic development,state-owned enterprise reform,and people's livelihood protection.However,due to historical reasons,the unbalanced development of China's three-pillar pension insurance system is becoming more prominent.The third pillar of pension insurance is being placed on more and more expectations and is expected to become the most important part of the pension insurance reform during the“14th Five-Year Plan”period.Currently,the third-pillar pension insurance tax policy in China has many shortcomings such as narrow coverage,insufficient incentives,and lack of flexibility in design.Therefore drawing on international experience,the development of the third-pillar insurance system should be promoted by expanding the scope of tax incentives,enhancing the intensity of tax incentives,and improving the tax incentive system,so as to form a multi-level and multi-pillar endowment insurance system in China.