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自1981年以来,美国定额缴费型年金历经30年的发展变化,规模逐步扩大,制度也日渐成熟。而我国从2004年引入定额缴费型年金,起步较晚,存在加入比例较低、税优政策缺乏、资产配置不合理等问题,有必要借鉴美国的发展经验,切实采取措施,逐步加以改善。美国定额缴费型年金制度的发展变化一、制度的由来1974年,美国制定了雇员退休所得保障法(ERISA),同时为保障企业年金未覆盖到的私营业主等的利益,创设
Since 1981, the fixed-contribution annuity in the United States has undergone 30 years of development and changes, its scale has been gradually expanded, and its system has become more mature. However, the introduction of fixed contribution annuity from 2004 in our country started late, with the problems of low participation rate, lack of favorable tax policies and unreasonable asset allocation. It is necessary to draw lessons from the development experience of the United States and take effective measures to improve gradually. The development of the U.S. annuity annuity system I. The Origin of the System In 1974, the United States enacted the Employee’s Retirement Income Guarantee Act (ERISA) and at the same time, to protect the interests of private proprietors not covered by annuity,