金融学院知识库

根据第七次全国人口普查数据，我国新出生人口数量下降，老龄人口数量增长加速，在双重因素的叠加之下，我国人口老龄化进程明显加快，未来一段时期将持续面临人口长期非均衡发展的压力。由于人口的衰老，可提供的劳动力在减少，每个家庭所承受的养老负担在加重，社会所提供的基本公共养老服务也显得捉襟见肘。积极应对老年人口比例的增加，是符合国家根本利益的重要举措。为了应对日趋严峻的人口老龄化问题，我国目前形成了三支柱养老金体系。其中，基本养老保险已经成为我国养老金体系的第一支柱，虽然覆盖群体很广，但整体社会保障水平相对较差；企业年金与职业年金作为养老金体系的第二支柱，发展后劲不足，涵盖群体也相对狭窄；因此，推动第三支柱商业养老保险建设迫在眉睫。个人税收递延型商业养老保险作为养老金体系第三支柱的重要实践方式，有利于完善多支柱养老金体系，满足人们日益多元化的养老保险需求。本文以个人税收递延型商业养老保险为研究对象，首先通过回顾国内外相关文献，梳理出其发展脉络以及理论基础，明确研究依据；然后分析我国税延型养老险试点的发展现状，提出其亟待解决的问题；最后借鉴国外有关养老金第三支柱的一些成功经验，提出优化我国税延型养老险的政策建议，补充完善我国多支柱养老金体系。

According to the data of the seventh national census, the number of new births in my country is declining, and the growth of the elderly population is accelerating. Under the superposition of two factors, the aging process of my country's population has accelerated significantly. In the future, the population will continue to face the problem of long-term unbalanced development of the population. pressure. Due to the aging of the population, the available labor force is decreasing, the pension burden borne by each family is increasing, and the basic public pension services provided by the society are also stretched. Actively responding to the increase in the proportion of the elderly population is an important measure that conforms to the fundamental interests of the country. In order to cope with the increasingly serious problem of population aging, my country has formed a three-pillar pension system. Among them, basic pension insurance has become the first pillar of China's pension system. Although it covers a wide range of groups, the overall social security level is relatively poor; as the second pillar of the pension system, enterprise annuity and occupational annuity have insufficient development potential. The group is also relatively narrow; therefore, it is urgent to promote the construction of the third pillar commercial pension insurance. As an important practice of the third pillar of the pension system, personal tax-deferred commercial pension insurance is conducive to improving the multi-pillar pension system and mEETing people's increasingly diversified pension insurance needs.This paper takes the personal tax-deferred commercial endowment insurance as the research object. First, by reviewing relevant domestic and foreign literatures, it sorts out its development context and theoretical basis, and defines the research basis. Then it analyzes the development status of China's tax-deferred endowment insurance pilot project, and proposes its Finally, drawing on some successful foreign experiences about the third pillar of pensions, we propose policy suggestions for optimizing China's tax-deferred pension insurance, and supplement and improve my country's multi-pillar pension system.