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我国职业年金制度衔接问题研究
The Connection of Enterprise Annuity
【摘要】 我国目前企业职业年金制度 (即企业补充养老保险计划 )发展缓慢 ,主要是因为基本养老保险制度改革进程较慢和政府政策扶持力度不够。这一因素反过来又进一步制约了基本养老保险改革的进程。因此 ,在人口老龄化和基本养老保险体系负担过重的双重背景下 ,政府应将职业年金的制度建设作为下一阶段养老保险体系改革的工作重心之一 ,解决好职业年金同基本养老保险制度的衔接问题。
【Abstract】 In China, slowness of basic endowment insurance development and lack of energical support from government make for slowness of enterprise annuity development which restricts the reform of basic endowment insurance in turn.So one of the work cores for the government is to construct the system of complementarities endowment insurance and to solve the problems of how to connect enterprise annuity and basic endowment insurance.
【关键词】 职业年金;
基本养老保险;
衔接;
税收优惠;
【Key words】 enterprise annuity; basic endowment insurance; connection; tax cut;
【Key words】 enterprise annuity; basic endowment insurance; connection; tax cut;
- 【文献出处】 人口与经济 ,Population & Economics , 编辑部邮箱 ,2003年04期
- 【分类号】D632.1
- 【被引频次】31
- 【下载频次】777