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多支柱的养老保障制度已被世界各国政府、学者、普通群众所认可并接受。典型国家的个人养老金计划发展拥有成熟经验,对我国的启示如下:一、政府支持,立法先行,市场运作美、英、法、德等多个国家都是立法先行。美国1974年《雇员退休收入保障法案》中明确设立个人退休账户(IRAs);1978年《税收法》设立“简化的员工养老计划(SEP)”;1986年《税收改革法案》设立“工薪减税简易雇员养老计划(SARSEP)”;1996年
The pillars of the old-age security system has been recognized and accepted by governments, scholars and ordinary people all over the world. The typical country’s personal pension plan has mature experience in development and its enlightenment to our country is as follows: First, government support, legislation first, market operation The United States, Britain, France, Germany and other countries are all legislative first. The IRA was explicitly set out in the U.S. “Employee Retirement Income Security Bill of 1974”; “Tax Law” was established in 1978; “Simplified Employee Pension Plan”; “Tax Reform Act 1986” Salaries Reduction Simple Employee Pension Scheme (SARSEP) 1996;