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
Key words
personal pension/tax incentives/fiscal matching incentive/fairness
维普
万方数据