加拿大第三支柱养老金竞争性互补的主要特征分析  

Analysis on the Main Characteristics of the Competitive Complementarity of the Third Pillar Pension in Canada

作　　者：张彦丽[1] ZHANG Yanli(School of Public Administration,Shandong Technology and Business University,Yantai 264005,China)

机构地区：[1]山东工商学院公共管理学院,山东烟台264005

出　　处：《辽宁大学学报（哲学社会科学版）》2024年第2期35-47,共13页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：研究阐释党的二十大精神国家社科基金重大项目“2035年我国多层次多支柱养老保险体系发展目标与现实路径研究”(23ZDA100)。

摘　　要：注册退休储蓄计划(RRSP)和免税储蓄账户(TFSA)作为加拿大第三支柱个人养老金制度,在供款与提款、税收模式等方面存在着明显区别。免税储蓄账户(TFSA)比注册退休储蓄计划(RRSP)的参与条件限制少,提款免税并且不影响个人获取政府收入审查福利的资格,其税收模式使个人拥有更多的终身套利机会。注册退休储蓄计划(RRSP)的缴费参与方式更加多样化,并且具有更加灵活的转账机制。加拿大第三支柱养老金不但具有养老保障属性,还具有金融属性。注册退休储蓄计划(RRSP)和免税储蓄账户(TFSA)既相互竞争又相互补充,近年来持续大幅增长,缓解了第一支柱公共养老金的支出压力,减轻了政府财政负担,成为保证老年人获得优质退休生活的必要条件;作为多支柱养老保险体系的重要组成部分,有利于实现养老保险体系的财务可持续性和资金充足性。As the third pillar individual pension system in Canada,RRSP and TFSA have obvious differences in contribution and withdrawal,tax model and so on.The participation conditions in TFSA are less restrictive than RRSPS.TFSA withdrawals are tax-free and do not affect the eligibility for government income test benefits.The tax model of TFSA gives individuals greater lifetime arbitrage opportunities.RRSP has a variety of ways in payment and participation,and has a more flexible transfer mechanism between accounts.The third pillar pension in Canada not only has the attribute of pension security,but also has the attribute of finance.RRSP and TFSA compete with each other and complement each other.In recent years,they have continued to grow substantially,alleviating the expenditure pressure of the first pillar public pension,relieving the financial burden of the government,and becoming a necessary condition for the elderly to obtain a favorable retirement life.As an important part of the multi-pillar pension insurance system,they are conducive to realizing the financial sustainability and fund adequacy of the pension insurance system.

关 键 词：加拿大 第三支柱养老金 注册退休储蓄计划 免税储蓄账户 

分 类 号：F843[经济管理—保险] F847