香港强积金制度对完善内地企业年金制度的启示  

The MPF System in HongKong and the Enlightenment for Improving Mainland Enterprise Annuity System

作　　者：樊恒希 徐春华[2] 

机构地区：[1]太平养老保险股份有限公司总公司,北京100052 [2]广东外语外贸大学国际服务经济研究院,广东广州510006

出　　处：《财经理论与实践》2017年第3期39-45,共7页The Theory and Practice of Finance and Economics

摘　　要：香港强积金制度是一种确定供款型养老金制度,经过十六年实践已形成成熟的制度体系,有效缓解了香港人口老化带来的经济压力,对于内地企业年金制度建设具有借鉴价值。通过分析香港强积金制度的发展过程、运作模式、制度特点,以及对内地企业年金制度存在的问题分析,认为要完善内地企业年金制度应重构企业年金制度基本框架,突破制度设计的禁锢;减轻企业缴费负担,完善个人税优征收模式以及提高养老金产品在整个养老资产管理市场的普及程度。HongKong MPF system, a DC pension system, has formed a mature system after its 16-year practice. The HongKong MPF system effectively alleviates the economic pressure from the aging population and provides valuable reference for Enterprise Annuity system in China's Mainland. By analyzing the development process, operation pattern and characteristics of the MPF system, summarizing the major problems existing in our current Enterprise Annuity system, the paper holds the following views on improving mainland enterprise annuity system, which includes the reconstruction of the basic framework of Enterprise Annuity system so as to break the con- straints of system design, the reduction in the tax burden of enterprise as well as the the perfec- tion of individual tax collection model, and the universal promotion of pension products in all pen- sion asset management market.

关 键 词：强积金 企业年金 受托人 养老保险 

分 类 号：F840.612[经济管理—保险]