Research And Thinking Of Chinese Tax Extension Pension Insurance Policies

Tax extension pension insurance pilot policy in China has been brewing for years of discussion.Due to the problem of aging population began to highlight the development of China’s old-age insurance system is not perfect,the increase in the government’s financial burden, so many experts in China suggested to implement the tax extension type pension insurance policies, which can promote the development of a multi-level old-age security system in China, and also promote economic development and social harmony. Tax extension pension insurance has been brewing prepared for many years in many cities, but the process is very difficult, to develop the tax extension pension insurance, there are still a lot of problems to solve. In fact, tax extension pension insurance has been practiced for many years, USA and Germany have introduced representative tax extension pension insurance policies. This paper introduced systematically the Chinese tax extension pension insurance. This paper elaborates the basic theory of pension insurance from the concept and characteristics of the tax extension pension insurance as well as its position in the pension insurance system, the difference with other old-age insurance. Second,by analyzing the history of the development of China’s old-age insurance, the status quo, and currently facing enormous pressure on the necessity and feasibility of the implementation of the tax extension pension insurance in China studies, feasibility analysis combined with questionnaires from three aspects. The actual situation of the combination of the pilot cities in China policy, the status quo is to analyze the existing problems of the Chinese tax extension pension insurance policies U.S.401K plan and German Riester reform for the represent activeness reform and policy analysis of the foreign tax extension pension insurance policies, analyze the advantages of foreign tax extension pension insurance policy to find out our related lack of policy makers and summarizes learn from experience, to contribute to a comprehensive grasp of the tax extension pension system reform ideas and trends. Finally, make some suggestions to above study Chinese tax extension type pension insurance policies.