加拿大养老保障体系对完善中国养老保险制度的启示

发布时间：2018-11-26 09:35

【摘要】：加拿大养老保障体系由老年保障制度、加拿大/魁北克养老金计划和私人养老金计划构成。其中,老年保障制度包括基本养老金、保证收入补贴、配偶津贴及遗属津贴等四个方面;加拿大/魁北克养老金计划包括退休养老金、遗属福利和伤残福利三部分;而私人养老金计划则包括个人养老金和个人储蓄计划两种。总体上看,他们注重责任分担机制,采取税收优惠,实行弹性退休,具有层次多、覆盖广、种类全等优点。而我国的养老保险制度在发展过程中存在着许多难以克服的矛盾,借鉴加拿大的建设经验,我们应该按照优先照顾中低收入阶层人员原则建立统一的多层次养老保障体系,探索费用分担机制,实行税收优惠政策,采取弹性退休年龄,完善法律并理顺各部门管理体制,扎实推进中国养老保障体系的公正持续发展。
[Abstract]:Canada's pension system consists of old-age security, Canada / Quebec pension plan and private pension scheme. Among them, the old-age security system includes four aspects: basic pension, guaranteed income subsidy, spouse's allowance and survivor's allowance, and Canada / Quebec pension plan includes retirement pension, survivor's benefit and disability benefit. Private pension plans include personal pensions and personal savings plans. In general, they pay attention to the responsibility sharing mechanism, adopt tax preference, implement flexible retirement, have many levels, wide coverage, all kinds of advantages. However, there are many insurmountable contradictions in the development of the endowment insurance system in our country. To learn from the experience of Canada's construction, we should establish a unified multi-level pension security system according to the principle of giving priority to the personnel of the middle and low income groups. We should explore the mechanism of cost sharing, implement preferential tax policies, adopt flexible retirement age, perfect the law and straighten out the management system of various departments, and promote the fair and sustainable development of China's old-age security system in a down-to-earth manner.
【作者单位】：吉林大学;
【基金】：国家社会科学基金项目“我国事业单位人员养老保险分类改革研究”(11BSH062)阶段性成果
【分类号】：F842.67

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