法国第三支柱养老金改革的政策分析——基金制退休储蓄计划(PER)的新进展  

Policy Analysis on the Reform of the Third Pillar Pension in France:New Developments in the Fund-based Retirement Savings Scheme (PER)

作　　者：戴茜 DAI Xi(School of Government,University of Chinese Academy of Social Sciences,Beijing 100049,China)

机构地区：[1]中国社会科学院大学政府管理学院,北京100049

出　　处：《辽宁大学学报（哲学社会科学版）》2024年第2期48-62,共15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：法国构建了计划繁杂、基金分散的三支柱养老金体系,但第三支柱个人养老金长期发展缓慢。在第一支柱养老金愈发沉重的支付压力和公众对补充退休储蓄态度转变的助力下,2019年法国政府利用养老金体系改革的政策窗口,引入了更加具有吸引力的基金制退休储蓄计划——PER计划。此次改革整合了原本分散的各种第三支柱退休储蓄计划,允许以个人或机构为单位建立个人养老金,使用了更易理解的共同规则,建立了统一且有吸引力的免税制度,鼓励退休储蓄市场竞争,这些创新性措施使得PER计划取得了一定的成果,为法国多支柱养老金体系发展注入了新的活力。France has constructed a three-pillar pension system with complicated schemes and fragmented funds,but the third pillar individual pensions in France has been developing slowly for a long time.Promoted by the increasingly heavy payment pressure on the first pillar pension and the shift in public attitudes towards supplementary retirement savings,the French government used the policy window of the pension system reform to introduce a more attractive fund-based retirement savings scheme,the PER scheme,in 2019.The reform consolidated various previously fragmented third-pillar retirement savings schemes,allowed the establishment of individual pensions on the personal or institutional basis,used common rules that are easier to be understood,established a uniform and attractive tax exemption system,and encouraged the competition in the retirement savings market.These innovative measures have enabled the PER scheme to yield results and injected new impetus into the development of the multi-pillar pension system in France.

关 键 词：法国 个人养老金 基金制 第三支柱 

分 类 号：F843[经济管理—保险] F847