我国个人养老金制度设计优化刍议——基于部分西方国家实践的启示

Design Optimization of China's Private Pension Scheme:Enlightenment from the Practice of Some Western Countries

2022年4月,我国政府宣布推动建立个人养老金制度。建立个人养老金制度旨在发展和完善我国多支柱的养老保险体系,鼓励人们为养老进行投资性储蓄,充分发挥金融市场的力量来增加老年人的收入。可以说,2022年是我国正式建立个人养老金制度的“元年”。作为一种刚刚施行的补充养老保障制度,就个人养老金现有制度设计而言,在税收激励、投资管控和促进公平等方面还存在优化的空间。西方发达国家相较我国更早进入老龄化社会,本文通过梳理西方代表国家个人养老金制度的基本规制来介绍其制度设计的成效,从而为我国个人养老金制度的完善提供参考。

The government of China officially announced the implementation of a new private pension scheme in April 2022.The establishment of the private pension scheme aims at developing and improving our multi-pillar pension system,and encourages more investment savings for old-aged care by bringing the financial market to full play in increasing the income of the aged.It is safe to say that 2022 was the“first year”when China formally adopted a private pension scheme.As for its institutional design,this private pension scheme as a new supplemental pension system still needs optimization in terms of tax incentive,investment control,and equity promotion.The developed Western countries have entered the aging society earlier than China.In order to shed some light on improving China's private pension system,this article analyzes the basic rules of the private pension systems of the representative Western countries as well as the achievements of their institutional designs.