As the third pillar of the pension insurance system,the individual pension scheme holds sig-nificant practical importance in enhancing the multi-level and multi-pillar pension insurance system,raising the pension level,and promoting income redistribution. Currently,China's individual pension schemes face risks and challenges such as insufficient social participation enthusiasm,the need to strengthen the inclu-siveness of the system,inadequate investment products with a monotonous risk structure,and more com-plex and demanding regulatory tasks. Research reveals that many countries attach great importance to the balanced development of various pension pillars,expanding the coverage of individual pension schemes and increasing fund sizes through improved tax incentives and subsidies,as well as market-oriented invest-ments. In the future,China should clarify the institutional positioning of individual pension schemes,en-sure proper institutional coordination,establish a tax incentive system compatible with the goal of common prosperity,expand coverage from product design and investment management perspectives,and make com-plementary institutional arrangements.
维普
万方数据