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我国的企业年金经过10多年的发展已经初具规模,但是目前企业年金市场90%以上的规模都来自于大型国有企业,中小企业的企业年金规模相当小,这不仅与我国中小企业发展的特点有关,也是因为我国年金市场上的制度设计多是针对大型国有企业的,没有考虑到中小企业的特殊性。解决中小企业建立企业年金的问题,切实可行的方案是建立集合企业年金计划。借鉴美国、加拿大、法国中小企业建立企业年金的经验,我国应该完善针对中小企业集合年金计划的法律制度;建立集合年金计划的税收优惠政策;完善集合年金计划的治理机制;发挥集合年金计划的激励作用;做好雇员转换工作的年金处理;降低中小企业建立集合年金计划的成本;率先在高新技术行业推行集合企业年金计划试点。
After more than 10 years of development, our country’s enterprise annuity has begun to take shape. However, at present, over 90% of the annuity market comes from large-scale state-owned enterprises. The size of annuity for small and medium-sized enterprises is quite small, which is not only related to the development of China’s small and medium-sized enterprises , But also because the system design in our annuity market is mostly aimed at large state-owned enterprises, without considering the particularity of small and medium-sized enterprises. To solve the problem of setting up enterprise annuity for small and medium-sized enterprises, a feasible solution is to establish a collective annuity plan. Drawing lessons from the experience of American, Canadian and French SMEs in setting up annuity, China should perfect the legal system for collecting annuity plans for SMEs, set up preferential tax policies for collecting annuity plans, improve the governance mechanism of collective annuity plans, and stimulate the collective annuity plan Effect; employee annuity work to do the annuity processing; reduce the establishment of small and medium-sized enterprise annuity plan the cost of the first high-tech industries in the implementation of the pilot collection enterprise annuity plan.