健全完善多支柱养老金体系,亟须实现第二、三支柱养老金协同发展,建立二者之间的衔接机制.据此对国际上第二、三支柱养老金的衔接制度,包括监管体制、账户资产转移、税收优惠政策、投资管理以及信息平台整合等方面的经验做法进行了详细介绍.基于国际经验,我国应进一步优化多支柱养老金体系结构,建立一体化监管框架,打通第二、三支柱个人账户,加强立法和税收优惠政策支持,推进多支柱养老金信息平台的统一整合.
To improve the multi-pillar pension system,there is urgent to realize the coordinated develop-ment of second-pillar and third-pillar pensions,and establish the connecting mechanisms between the two.This paper provides a detailed introduction to the connecting mechanisms internationally of second-pillar and third-pillar pensions,including the experience and practices of regulatory system,transfer of assets in ac-counts,tax incentives,investment management and the integration of information platforms.Based on interna-tional experience,China should further optimize the structure of its multi-pillar pension system,establish an integrated regulatory framework,smooth second-pillar and third-pillar individual accounts,strengthen the support of legislation and tax incentives,and promote the unified integration of multi-pillar pension informa-tion platforms.