Research On Legal System Of Supplementary Pension Regulation

Supplementary pension is called the second pension, and it is an important part of the multilevel old-age security system. Many developed countries in the world attach great importance to the development of supplementary pension system, and establish the perfect systems to manage the investment and operation of supplementary pension. Along with the degree of aging in our country is deepening, it is impractical to simply rely on the government fiscal expenditure. Since80s of the last century, we also established supplementary pension system, However, the supplementary pension in our country started rather late, the related legal system of it is imperfect, so there are some loopholes and blank in the supervision of supplementary pension. The case about social security fund, which happened in Shanghai in2006, fully reflected the shortcomings of the supervision of supplementary pension in our country in present stage. Taking the important role of supplementary pension and its significance to the old-age security system of our country into account, it is a topic worthy of in-depth study to effectively and strictly supervise supplementary pension, which is an important financial product.This article is mainly divided into four arrangements of ideas to conduct a study on the supervision of supplementary pension:Firstly, it discusses the basic situation of supplementary pension, and embodies the importance of the supervision of supplementary pension on the basis of the necessity of the supervision of supplementary pension, the supervisor and the content of the supervision. How to guarantee the healthy sustainable development of supplementary pension, the answer is:it must rely on a sound supplementary pension supervisory system from many ways to comprehensively supervise it, thus ensure that the supplementary pension can play a positive role, and guarantee the basic rights of beneficiary.Secondly, it mainly analyzes the development situation of the system of supplementary pension in China. It will sort the development context of the supplementary pension in our country, and analyze the process from scratch of the supervisory system of supplementary pension in our country. As the development of the supplementary pension in China, our government also promulgates the related laws and regulations, and it promotes the improvement of the supervisory system of supplementary pension of our country. However, there are still some shortcomings in the supervisory system of the supplementary pension of our country, and it urgently needs to be perfected. This article mainly expounds the problems existing in the supervision of the supplementary pension in our country from three points of views, namely legal system, supervisor and supervision mechanisms. Seeing from these three points of view and based on the perspective of law, it fully shows that there is shortcoming in the supervision system of supplementary pension of our country, namely lack of the relevant special laws and regulations, thus the supplementary pension can not be supervised in accordance with laws. There is no a special supervision organization, and there is no a coordination mechanism among the current supervision organizations of supplementary pension in China. And whilst there are a lot of problems and defects in the supervision mechanisms such as information disclosure, taxation, relief and so on, which is related to the supplementary pension of our country.One more, it will analyze the advanced supervisory system of supplementary pension in abroad. Aim at the problems existing in the supervision of the supplementary pension in our country, we can draw lessons from the foreign advanced legislation experience, and perfect our supervisory system of supplementary pension by combining with the actual national conditions of our country at the same time, and then make the supervision of supplementary pension in our country more comprehensive and effective.Finally, it will put forward some related perfecting suggestions, aiming at the problems and loopholes in the supervisory system of supplementary pension in our country, mainly analyse and research the legal system, the establishment of supervision organizations, preferential tax mode, investment supervision mode and others related to the overseas supplementary pension supervision. The related laws and regulations should be perfected, thus there is laws for the supervision to abide by. The special supervision organization should be established to specially supervise the supplementary pension, and ensure that the supplementary pension can be supervised orderly. And strengthen the construction of supervisory system at the same time, such as the construction of the information disclosure mechanism of supplementary pension, tax preference mechanism, dispute settlement mechanism and so on, to make the supervisory system of supplementary pension of our country more perfect.