我国个人养老金购买意愿及影响因素研究

Research on Personal Pension Purchase Intention and Its Influencing Factors in China

摘要: 为解决人口老化造成的养老资源短缺问题，健全我国的社保制度，我国在2018年5月1日开始引入国外先进的商业养老保险体制，但在实践中，由于2018年的税收递延制度的推行，税收优惠这一优势被很大程度的降低，而我国的个人养老金还处于一个较为基础的状态，使得其在发展中遇到了许多障碍。文章根据当前有关税延养老的相关文献，以上海为例，对上海市个人养老计划的需求进行了实证分析，并依据多支柱养老保险体系理论与计划行为理论的相关原理，对上海市居民进行了问卷调查，获取了相关的资料，对个人基本情况、养老计划安排、个税递延养老的认识等个人情况进行了描述性分析，接着利用二元Logistic模型对其购买意愿进行了实证分析，并提出一系列的优化路径。

Abstract: In order to solve the shortage of pension resources caused by population aging and improve my country’s social security system, my country began to introduce foreign advanced commercial pension insurance systems on May 1, 2018. However, in practice, due to the implementation of the tax deferral system in 2018, the advantage of tax incentives has been greatly improved, while my country's personal pensions are still in a relatively basic state, which makes it encounter many in it. Based on the current literature on tariff-deferred pension, taking Shanghai as an example, this paper empirically demonstrates the demand for individual pension plans in Shanghai, and conducts a questionnaire survey on Shanghai residents based on the relevant principles of multi-pillar pension insurance system theory and planned behavior theory, obtains relevant materials, and describes personal conditions such as personal basic conditions, pension plan arrangements, and personal tax-deferred pension. Then, use binary Logistic model to empirically analyze their purchase intentions, and propose a series of optimization paths.