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本文用历史分析法梳理了日本企业年金的发展历程,研究了推动日本企业年金制度演变的动因,发现日本企业年金制度起源于一次性退职金制度。后来的适格退职年金和厚生年金基金虽对日本现代企业年金的发展做出了突出贡献,但因二者存在制度缺陷,进入21世纪之后,它们逐渐被新制度取代。制度的更替降低了企业年金的吸引力,而慷慨的公共年金和一次性退职金又挤压了企业年金的发展空间,导致近年来日本拥有企业年金的企业占比和参保人数均有所下降。同时,缴费确定型企业年金因未获得足够的税优支持而发展受阻。有鉴于此,本文认为中国应平衡公共养老金和企业年金的发展,抓住降低公共养老金缴费率的契机,配合其他优惠措施,大力发展企业年金,有效构建“多支柱”养老保险体系。
This paper uses the historical analysis method to sort out the development course of the Japanese enterprise annuity and studies the motivation to promote the evolution of the Japanese enterprise annuity system. It finds that the Japanese enterprise annuity system originated from the one-time withdrawal annuity system. Later, the eligible retirement annuity and Hussein annuity fund made outstanding contributions to the development of Japan’s modern enterprise annuity. However, due to the institutional defects of the two, they gradually became replaced by the new system after they entered the 21st century. Institutional changes have reduced the attractiveness of corporate annuities, while generous public annuities and one-time payments have squeezed the space for corporate annuity, resulting in a decline in the share of enterprises and insured persons with corporate annuities in Japan in recent years . At the same time, contributions annuity-type enterprise annuity has been hindered by the lack of adequate tax support. In view of this, this paper argues that China should balance the development of public pensions and enterprise annuity, seize the opportunity to reduce the contribution rate of public pensions, cooperate with other preferential measures to develop enterprise annuity and effectively build a “multi-pillar” pension insurance system .