随着21世纪我国人口老龄化时代的到来,城镇职工养老保障制度面临严峻的挑战,建立包括企业年金、个人养老保险在内的多层次补充型养老保险体系势在必行。个税递延型养老保险对与提高退休职工的养老金替代率有一定作用。文章旨在从个税递延型养老保险的模型入手,分析其实施的必要性和可行性,并且指出了具体方案实施时必须注意的关键点。 With the advent of the aging population in our country in the 21st century, the system of endowment insurance for urban workers faces severe challenges. It is imperative to establish a multi-level supplementary pension insurance system that includes enterprise annuity and individual endowment insurance. A tax-deferred pension system plays a role in raising pension replacement rates for retired employees. The article aims to start with the model of a tax-deferred pension insurance, analyze the necessity and feasibility of its implementation, and point out the key points that must be paid attention to when implementing a specific plan.