| 摘要: |
| 广义上的个人养老金，即第三支柱养老保险，自1991年始于个人储蓄型养老保险，开展了大量的产品型和投资型探索，最终个人账户制大范围推开，这一市场化业态自发探索向系统性制度安排的转型过程本质上是从产品型向个人账户制的变迁。受限于多重制度障碍，产品型个人养老金的发展始终相对滞后。2022年个人养老金上升为国家制度安排，个人账户制存在参保门槛低、普惠性强和待遇可携带等独特优势。未来个人养老金制度还将深化转型并实现第三支柱的整合，社会需求还将增加，待遇普惠性将不断增强，建议多措并举提升个人养老金参保率，不断提高个人养老金制度的可持续性，完善个人养老金的保险税收优惠和经办服务等环节。 |
| 关键词: 关键词：个人养老金；账户制；商业养老保险；参保激励；税收优惠 |
| DOI： |
| 分类号:F842.6 |
| 基金项目:基金项目：国家社会科学基金青年项目“医养结合养老服务模式的治理体系研究”（20CRK012）；中国社会科学院“青启计划”（2024QQJH161）。 |
|
| The Changes of Personal Pension:Development Process, Law Reflection,and Trend Analysis |
|
KANG Rui
|
|
(National Academy of Chinese Modernization,Chinese Academy of Social Sciences)
|
| Abstract: |
| 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 personal account system has been widely promoted.The transformation process from spontaneous exploration of market-oriented formats to systematic institutional arrangements is essentially a transition from product based to personal account based.Due to multiple institutional barriers,the development of product based personal pension has always been relatively lagging behind.The personal pension system,which will be implemented from 2022,has been upgraded to a national institutional 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 sustainability of the personal pension system and to improve the insurance tax incentives and handle services for personal pension. |
| Key words: Key words：Personal Pension;Account System;Commercial Pension Insurance;Insurance Incentive;Tax Incentives |
