我国第三支柱个人养老金:问题与对策  

China’s Third Pillar Personal Pension: Problems and Countermeasures

作　　者：李丽丽[1] LI Lili(Development Research Department of Bank of Communication)

机构地区：[1]交通银行金融研究中心

出　　处：《金融市场研究》2023年第2期105-112,共8页Financial Market Research

摘　　要：随着人口老龄化的国情日益凸显,加快个人养老金制度建设显得极为重要。为推进多层次养老保险体系建设,我国第三支柱个人养老金制度于2022年11月落地。研究发现我国第三支柱个人养老金起步晚、供给有限,养老金融产品收益率低、同质化现象严重。对于个人养老金,应加快完善相关制度,包括丰富税收优惠方式、增强制度弹性、放宽账户管理以增强个人养老金制度吸引力;并在产品层面提供多元化选项,凸显养老属性。As the national situation of population aging becomes more and more prominent,it is extremely important to accelerate the construction of personal pension system.In order to promote the construction of a multilevel pension insurance system,the third pillar of China’s personal pension system was landed in November 2022.It is found that the third pillar of personal pensions in China starts late,with the character of limited supply,low yield and homogeneity of pension financial products.The paper argues that for personal pensions,improvement should be accelerated at the system level,including enhancing system flexibility,relaxing account management,and enriching tax-advantaged methods to enhance the attractiveness of personal pension system;at the product level,diversification should be made to highlight pension attributes.

关 键 词：个人养老金 养老保险 养老储蓄 制度弹性 税收优惠设计 

分 类 号：F842.67[经济管理—保险]