中国个人养老金:国际借鉴与制度细化  

International Experiences and System Refinement of Personal Pension in China

作　　者：王媛[1] WANG Yuan(Anhui Business Vocational College,Hefei 231131,China)

机构地区：[1]安徽工商职业学院经济贸易学院,安徽合肥231131

出　　处：《通化师范学院学报》2025年第3期82-89,共8页Journal of Tonghua Normal University

基　　金：安徽工商职业学院人文社科重点项目“深度老龄化背景下的我国个人养老金制度优化研究”(SK2024A001);横向课题“跨学科融合关键技术、策略和资产管理应用创新研究”(23HX02);湖南省教育厅科研重点项目“家庭异质性心理资本与金融决策研究”(22B1002)。

摘　　要：我国个人养老金发展起步较晚,与全球主要国家相比,在人口覆盖率、基金规模和制度激励政策方面还有较大的发展空间。发展个人养老金需要在制度设计、账户运行管理、税收优惠政策等方面进一步细化与完善,可从以下方面入手:调整制度覆盖人群范围及年龄,提高个人养老金覆盖率;灵活个人账户的运营与管理,提高整体账户基金规模;分类分层优化税收优惠政策,拓宽政策激励渠道。制度等方面的完善为社会大众提供更加稳定、公平的养老保障,促进个人养老金制度的长期稳健发展。值得注意的是,个人养老金的实施可能会加剧老年收入不平等问题,因此在制度设计上需充分考虑社会公平性和可持续性,对未享受第二层次税收优惠的群体给予更多税收优惠,适度减少已享受第一、二层次养老金人群的第三层次养老金税收优惠。The development of personal pension in China started relatively late.Compared with major countries globally,there is still significant scope for improvement in aspects such as population coverage,fund scale,and institutional incentive policies.The development of personal pension requires further refinement and improvement in areas such as system design,account operation and management,and tax preferential policies.This can be initiated by adjusting the coverage range and age of the system to enhance the coverage rate of personal pensions,flexibly operating and managing individual accounts to increase the overall fund size of the accounts and classifying and hierarchically optimizing tax preferential policies to broaden the channels of policy incentives.This will provide the general public with a more stable and equitable old-age security and achieve the long-term stable development of the personal pension system.It is notable that the implementation of personal pension may intensify the issue of elderly income inequality.Therefore,in the system design,full consideration should be given to social fairness and sustainability.More tax preferences should be granted to groups that have not enjoyed the second-level tax benefits,and the tax benefits should be moderately reduced for the third-level pension of those who have already enjoyed the first and second levels.

关 键 词：个人养老金 税收优惠 财政匹配激励 公平 

分 类 号：F213[经济管理—国民经济]