个人养老金制度建立的必要性与实现路径研究

Research on the Necessity and Realization Path of Individual Pension System

摘要: 伴随着老龄化趋势的加剧，加快个人养老金制度落地实施，成为当前促进和完善第三支柱发展的方法之一。通过分析近几年来养老保险体系三支柱的发展现状，对建立个人养老金制度的必要性进行研究：应对人口老龄化，缓解养老压力；满足多层次的养老保险需求，促进养老金制度的可持续发展；提高居民自我保障意识，覆盖更多人群。并根据税延性商业养老保险试点结果探索推行个人养老金制度可能出现的困境：国民金融素养；养老制度间的替代性；税收激励作用发挥有差距。在此基础之上，提出实现路径。

Abstract: With the aggravation of the aging trend, accelerating the implementation of the personal pension system has become one of the methods to promote and improve the development of the third pillar. By analyzing the development status of the three pillars of the endowment insurance system in recent years, the necessity of establishing a personal pension system is studied: to cope with the aging of the population and relieve the pressure of the endowment; to meet the needs of multi- level endowment insurance and promote the sustainable development of pension system; we will raise people’s awareness of self-security to cover more people. Based on the results of the tax extension commercial endowment insurance pilot, the paper explores the possible dilemmas in the implementation of personal pension system: national financial literacy; substitution between pension systems; there is a gap in the role of tax incentives. On this basis, the realization path is proposed.