论文部分内容阅读
尽管加拿大社会体制、法制与税制环境与我国不同,部分地参考加拿大雇主发起的退休保障计划的起源和发展路径、产品定位和运营管理,对促进我国养老金市场发展有重要的借鉴意义。作为补充养老的重要组成部分,丰富和创新企业年金的实现方式可以解决现有补充养老计划容纳性不足的制约,满足各类企业及其职工多层次养老保障需求,有助于提高退休保障水平,扩大补充养老的覆盖面。
Although Canada's social system, legal system and tax environment are different from those of our country, we can refer to the origin and development path, product positioning and operation management of retirement protection schemes initiated by Canadian employers in part, which have important reference significance for promoting the development of China's pension market. As an important component of supplementary retirement, enriching and innovating the realization of enterprise annuity can solve the restriction of the existing supplementary pension plan's insufficiency of accommodation, meet the multi-level needs of endowment insurance for all kinds of enterprises and their employees, help to raise the level of retirement protection, Expand the coverage of supplementary retirement.