摘要
发展养老金第三支柱需构建税收优惠型个人养老金和其他商业养老金融产品“双轮驱动”模式。在厘清第三支柱保险类养老金融产品概念的基础上,从狭义视角剖析税收优惠型个人养老金的发展水平、政策设计经验及保险业角色;从广义视角梳理年金类养老保险产品的分类体系、市场发展经验、监管框架以及支持政策。借鉴国际经验,我国宜构建以保险机构为主体、突出风险保障属性的税收优惠型个人养老金制度框架,优化激励政策设计;开发多元化产品体系,精准匹配多元养老场景;关注利率风险,支持浮动收益型保险发展;强化偿付能力监管,补足公司治理和市场行为监管短板;完善配套支持体系,提升市场发展动能。
To develop the third pillar of pension,it is necessary to build a“two-wheel drive”model of tax-advantaged personal pension and other commercial pension financial products.Based on this,on the basis of clarifying the concept of the third pillar insurance pension financial products,this paper analyzes the development level,policy design experience and the role of the insurance industry of tax-advantaged individual pension from a narrow perspective;and sort out the classification system,market development experience,regulatory framework and supporting policies of annuity pension products from a broad perspective.Drawing lessons from international experience,our country should construct a tax-advantaged individual pension system framework with insurance institutions as the main body and highlighting the risk protection property,and optimize the design of incentive policy;develop a diversified product system to accurately match diversified pension scenarios;pay attention to interest rate risks and support the development of floating income insurance;strengthen oversight of solvency and make up for weaknesses in oversight of corporate governance and market conduct;and improve supporting systems and boost market development drivers.
作者
刘双
Liu Shuang(School of Governmentand Public Administration,University of Chinese Academy of Social Science,Beijing 102488,China)
出处
《金融教育研究》
2025年第3期25-37,共13页
Research of Finance and Education
基金
国家社会科学基金重大项目“2035年我国多层次多支柱养老保险体系发展目标与现实路径研究”(23ZDA100)。
关键词
第三支柱
保险类养老金融产品
年金
Third pillar
Insurance pension financial products
Annuity
