Research On Personal Pension Trust Supervision Legal System

Personal pension schemes are voluntarily participated by individuals,and their development in China relies on the improvement of supervision system.Different from the trustee of the first and second pillar pension trusts,the personal pension trustee's regulatory capacity is too weak to produce,oral hazard easily.Therefore,personal pension trusts require a statutory regulatory system to impose external power constraints on the trustee.Because the personal pension trustor does not have the professional financial and legal knowledge,can enjoy special tax preferential system and has special attributes,to ensure the security of pension funds and maintain the pension funds value not only rely on the trustee Professional financial investment decisions but also need to rely on the state's regulatory legal system.From the perspective of the personal pension trust supervision system in Chinese pension supervision legal system,the supervision of personal pension trusts must abide by the general provisions of the pension supervision legal system,and also comply with its special supervision.However,there are still many problems in Chinese personal pension supervision,which restricts the development of personal pension in China.That mainly reflected in the main body of supervision,the object of supervision and taxation supervision.In order to solve the above problems,In order to solve the above problems,this article takes the regulatory approach,the regulatory model,and the regulatory object as the entry point to provide suggestions for Chinese personal pension supervision system.The article is divided into four parts.The first chapter provides theoretical basis for the improvement of supervision legal system through theoretical analysis.It mainly expounds the concept,characteristics and necessity of personal pension supervision.The reason for supervision is that the internal supervision ability of the personal pension legal relationship is too low to produce moral hazard easily.Moreover,its“investment attribute” determines the need for professional supervision.The second chapter summarizes and analyzes the problems existing in the personal pension pension supervision system in China,and finds that there are problems in the supervision subject,the supervision object and the tax supervision.In the main bodyof supervision,there are a large number of subjects and the boundaries of supervision rights are blurred.On the subject of supervision,the analysis is carried out separately from the qualification supervision and behavior supervision of the trustee.In terms of taxation supervision,the problem of taxation supervision is mainly due to the lack of tax information and the lack of anti-tax avoidance regulations.The third chapter demonstrates the regulatory legal system from different angles.It analyzes the advantages and disadvantages of existing international supervision methods and modes,and analyzes the regulations of national trustees.Based on the above-mentioned regulatory issues and the comparative analysis of various regulatory legal systems,the fourth chapter proposes suggestions to improve supervision legal system.First of all,in the supervision method,it is innovative to propose that Chinese personal pension is suitable for the combination of cautious supervision and quantitative restrictions.Secondly,in the main body of supervision,a special personal pension supervision authority and taxation authority are established as the main supervision departments,which respectively supervises trustees and taxation.Under the Ministry of Human Resources and Social Security,a special personal pension supervision and coordination department is set up,which is responsible for the internal coordination.In the taxation supervision,the tax incentives and information supervision issues are mainly solved by optimizing the tax system and establishing individual accounts.