The Research On Occupational Pension Systems Of The Administrative Units In China

In order to improve China’s social pension insurance system, to achieve social justice and a multi-level social pension system, thus to make a further advance to the reform of the existing social pension system, it is an important guarantee to achieve a smooth transition of China’s social pension system to establish supplementary occupational pension system. In 2015 the State Council issued the "Decision on PSU reform the pension system staff organs", it formally proposed the establishment of occupational pension system while the new pension reform carried on in Administrative units, but the relevant rules of occupational pension system has not been established. To solve this problem, this paper is divided into four chapters be described.This article will describe the construction unit of occupational pension system from the following aspects. First chapter introduces the theoretical background and practical significance of the establishment of occupational pension system. The second chapter is the process of China’s occupational pension system’s establishment and practice, on this basis, analyzes the current situation and problems of occupational pension system, and elaborate the establishment of the strategic significance of occupational pension system. The third chapter describes the mode of foreign public officials and their supplementary pension system, summed up the overall trend. On the basis of reference to foreign public officials pension and construction experience of the pilot provinces and cities, the forth chapter propose the rules that should be followed and the overall concept of the occupational pension system. It gives some specific recommendations for the occupational pension system on payment mode, payment mode, taxation model, business model and regulatory model in the last.