以税收完善中国养老金保障体制——基于英国经验的研究  

Improving China’s Pension Security System with Taxation——A Study Based on British Experience

作　　者：吴帆 许玉久 Wu Fan;Xu Yujiu(Anhui University,Hefei Anhui 230601,China)

机构地区：[1]安徽大学经济学院,合肥230601

出　　处：《襄阳职业技术学院学报》2021年第1期74-79,共6页Journal of Xiangyang Polytechnic

基　　金：2019年安徽大学大学生创新创业训练计划项目“探究互联网经济下税收征管问题——基于《电子商务法》落实现状”(201910357648)。

摘　　要：随着我国人口老龄化程度的不断加深,养老成为社会所关注的话题。当前我国实施的三支柱养老金保障体制发展遇瓶颈,一二三支柱发展完全失衡,二三支柱发展缓慢无法起到应有的补足效果。以英国养老体制发展为研究视角,在借鉴其较为完善的养老金保障体系的基础上,结合我国具体国情,分析发现可以推动社会保障“费”的法律化进程、加大对企业年金的税收优惠、鼓励商业性质养老保险发展来完善我国养老金体制。With the continuous deepening of the aging of our population,pension has become a topic of concern to society.At present,the development of the three-pillar pension guarantee system implemented in China has encountered bottlenecks.The development of the three pillars is completely unbalanced,and the slow development of the second and third pillars cannot play the necessary supplementary effect.Taking the development of the British pension system as a research perspective,based on the reference to its relatively perfect pension security system,combined with China's specific national conditions,the analysis found that it can promote the legalization process of social security"fee"and increase tax incentives for enterprise annuities and encourage the development of commercial pension insurance to improve China's pension system.

关 键 词：中国养老金模式 费改税 中英养老体制 养老社会化 

分 类 号：F842[经济管理—保险]