The Changes of Personal Pension:Development Process,Law Reflection,and Trend Analysis
Personal pension known as the third pillar pension insurance began with personal saving-based pension insurance in 1991.A large number of product based and investment based explorations have been carried out and ultimately the person-al account system has been widely promoted.The transformation process from spontaneous exploration of market-oriented formats to systematic institutional ar-rangements is essentially a transition from product based to personal account based.Due to multiple institutional barriers,the development of product based per-sonal pension has always been relatively lagging behind.The personal pension sys-tem,which will be implemented from 2022,has been upgraded to a national institu-tional arrangement.The personal account system has unique advantages due to its low participation threshold,strong universality,and portable benefits.In the future,the personal pension system will further deepen its transformation and achieve the integration of the third pillar.Social demand will increase and the universality of benefits will continue to enhance.It is recommended to take multiple measures to improve the participation rate of personal pension,continuously enhance the sus-tainability of the personal pension system and to improve the insurance tax incen-tives and handle services for personal pension.
Personal PensionAccount SystemCommercial Pension InsuranceIn-surance IncentiveTax Incentives
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维普
