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养老保障的准公共品属性决定必须构建多层次养老保障体系,政府应该运用税收激励政策促进这一体系的构建与发展。本文在对国际养老金主导型税制模式激励效应分析的基础上,剖析了中国养老保障体系及税制的现状,提出了中国多层次养老保障体系税制重构与税收政策优化的路径,特别强调应该创立分类个人储蓄养老金制度(包括税制),以缓解养老基金严重不足的矛盾。
The quasi-public goods attribute of old-age security determines that a multi-level old-age security system must be constructed, and the government should use the tax incentive policy to promote the construction and development of this system. Based on the analysis of the incentive effects of the international pension-led tax system, this paper analyzes the status quo of China’s pension insurance system and tax system, and puts forward the path of tax system restructuring and tax policy optimization of China’s multi-level pension insurance system, with particular emphasis on the establishment of the pension system Classification of personal savings pension system (including the tax system) to alleviate the serious shortage of pension funds contradictions.