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目前国有企业年金计划实施面临着税收政策不明确、新老制度衔接问题、原有模式向信托模式过渡问题、企业建立企业年金的意愿不足等问题,建议进一步降低基本养老保险的替代率、制定合理的税收优惠政策、建立健全相应的法律法规、建立一定的企业年金投资风险补偿机制、确立原有管理模式向信托管理模式过渡的原则和具体办法等对策。
At present, the implementation of annuity plan of state-owned enterprises faces the problems of unclear tax policy, connection of new and old systems, transition from original mode to trust mode and lack of willingness of enterprises to establish enterprise annuity. It is suggested to further reduce the replacement rate of basic old-age insurance and make reasonable Tax preferential policies, establish and improve the appropriate laws and regulations, the establishment of certain enterprise annuity investment risk compensation mechanism, the establishment of the original management mode to the trust management mode of the principle and the specific measures and other countermeasures.