中国养老保险体系财政政策研究  

Research on Fiscal Policies of China's Pension Insurance System

作　　者：施文凯 Shi Wenkai

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2024年第2期94-103,共10页Fiscal Science

基　　金：教育部哲学社会科学研究重大课题攻关项目“促进我国多层次养老保险体系发展研究”(项目批准号:21JZD035)。

摘　　要：养老保险是满足老年群体需求、促进社会公平、实现共同富裕的基本制度安排,财政政策是促进养老保险体系发展的重要保障。本文通过分析财政政策促进养老保险体系发展的具体实践,认为主要存在基本养老保险财政依赖程度偏高、财政支出结构有待优化,补充养老保险税优模式有待完善、政策公平普惠程度不足等问题。养老保险体系财政政策要与养老保险体系发展方向相适应,根据不同养老保险制度的功能定位和制度属性提供差异化的支持,强化对养老保险体系发展的引导功能。建议优化基本养老保险财政支出机制,深化基本养老保险自身改革;完善补充养老保险税收优惠政策,提升政策的公平性与普惠性。Pension insurance system is a basic institutional arrangement that meets the needs of the elderly population,promotes social equity,and achieves common prosperity.Fiscal policies are an important guarantee for promoting the development of the pension insurance system.This article analyzes the policy practice of fiscal policy in promoting the development of the pension insurance system,and believes that there are mainly problems such as high financial dependence on basic pension insurance,and the fiscal expenditure structure needs to be optimized;the tax optimization models for supplementary pension insurance needs to be improved,and insufficient fairness and inclusiveness of fiscal policies.Fiscal policies should be in line with the development direction of pension insurance systems,providing different support based on the functional positioning and institutional attributes of different pension insurance systems,and strengthening the guiding function of fiscal policies on the development of pension insurance systems.It is recommended to optimize the fiscal expenditure mechanism of basic pension insurance and deepen the reform of basic pension insurance itself;improve the tax incentives for supplementary pension insurance and enhance the fairness and inclusiveness of the policies.

关 键 词：基本养老保险 补充养老保险 财政政策 财政补贴 税收优惠政策 

分 类 号：F840.67[经济管理—保险] F812