摘要
第三支柱养老保险作为2021年全国两会焦点词汇,首次被写入政府工作报告。养老保险制度结构失衡所导致的余额危机不断凸显,调整制度结构,发展第三支柱养老保险刻不容缓。从政企能力存在差异的制度逻辑出发,政府和企业应共演以形成合力,推动第三支柱养老保险的发展。
“The third pillar pension insurance”as a focus word was firstly included in the government work report at the sessions of the National People's Congress and the National Committee of the Chinese People's Political Consultative Conference.It is time to develop the third pillar personal pension as the pension balance crisis increased.This paper analyzes the different logic thinking between government and related company,and concludes that to develop the third pillar personal pension by Government and Enterprise Capacity Co-evolution.
作者
杨娜
王志远
盖国凤
YANG Na;WANG Zhiyuan;GAI Guofeng(Changchun Humanities and Sciences College,Changchun 130117,China;School of Economics and Management,Northeast Normal University,Changchun 130117,China)
出处
《福祉研究》
2021年第1期86-92,共7页
Welfare Research
基金
教育部高等教育司2020年第二批产学合作协同育人项目(202101182024)
关键词
第三支柱养老保险
政企能力共演化
个人税收递延型商业养老保险
the third pillar personal pension
Government and Enterprise Capacity Co-evolution
commercial pension schemes that allow for deferred payment of individual income tax
