摘要
进入"十四五"时期,探索多支柱养老保险制度体系的建设,加大力度发展企业年金是必然举措。从我国企业年金的实践逻辑来看,我国的企业年金存在着覆盖率低、规模偏小、增速下滑的特点。2014年以来,企业年金的发展进入转折点,企业年金扩面所遇到的瓶颈效应明显。通过本文研究发现,影响我国企业年金扩面的因素主要有:基本养老保险的基石不稳、企业年金定位的非强制性、企业年金税收优惠比例过低等。针对以上问题,本文提出要完善基本养老保险的制度基石,实施"准"强制企业年金,大力发展中小企业年金集合计划,以期切实解决企业年金扩面的现实困境。
Entering the"14th Five-Year Plan"period,exploring the construction of a multi-pillar pension insurance system and increasing efforts to develop enterprise annuities are inevitable measures.Judging from the practical logic of China's enterprise annuity,China's enterprise annuity has the characteristics of low coverage,small scale,and declining growth rate.Since 2014,the development of enterprise annuity has entered a turning point,and the bottleneck effect encountered by the expansion of enterprise annuity is obvious.Through the research of this article,it is found that the main factors affecting the expansion of Chinese enterprise annuities are:the foundation of basic pension insurance is unstable,the positioning of enterprise annuities is not mandatory,and the proportion of tax incentives for enterprise annuities is too low.In response to the above problems,this article proposes to improve the cornerstone of the basic pension insurance system,implement"quasi"mandatory enterprise annuities,and vigorously develop the SME annuity collective plan,in order to effectively solve the real dilemma of enterprise annuity expansion.
作者
吴秀梅
WU Xiumei(Sichuan University)
出处
《商展经济》
2021年第14期97-99,共3页
Trade Fair Economy
关键词
多支柱养老保险体系
企业年金
扩面困境
multi-pillar pension insurance system
enterprise annuity
expansion dilemma
