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我国自1991年明确提出加快发展企业补充养老保险(2000年改为企业年金)至今已有10余年,并取得了一定的发展,但与其作为多支柱养老保障体系的一个重要支柱的要求及原来的预期相比,发展状况不能令人满意。只有着眼于借鉴国际经验、继续深化改革,拓展年金的视野和加大税收扶持力度,才能为企业年金的发展找到更广阔的出路。
Since 1991, China has clearly proposed that accelerating the development of enterprise supplementary pension insurance (instead of converting enterprise pension into pension fund in 2000) has been going on for more than 10 years and has achieved certain development. However, its requirements as an important pillar of the multi-pillar pension system and its original Compared with expectations, the development status is unsatisfactory. Only by focusing on learning from international experience, continuing to deepen reforms, broadening the horizons of annuities and stepping up tax support, can we find a broader alternative for the development of enterprise annuities.