摘要
随着我国人口老龄化步伐的加快,社会基本养老保险和企业年金已经不能充分满足全社会老年人的生活消费。本文以北京市为特例,通过对北京市的老龄化现状进行分析,说明个税递延型养老保险在北京市实施的必要性。再通过对市政府财力及北京市的独特优势进行分析,说明北京市具备实行个税递延型养老保险的条件,并对这类保险方案提出了制度构想。
With the pace of China＇ s aging of the population is speeding up, the basic social pension insurance and enterprise annuity can＇ t fully satisfy the life consumption of the elderly. This essay take Beijing city as an example and through analyzing the aging population present situation of Beijing, demonstrates the necessity implementation personal tax - deferred pension insurance in Beijing. By analyzing the financial situation and the unique advantage of Beijing, shows the feasibility of the implementation personal tax - deferred pension insurance in Beijing, and puts forward a conception system for such insurance schemes
出处
《社会保障研究》
CSSCI
2013年第2期23-28,共6页
Social Security Studies
基金
教育部项目(10JJD630009)成果之一
关键词
老龄化
个税递延型养老保险
北京市
财政收入
the aging of the population, personal tax - deferred pension, Beijing, financial income
