A Comparative Study On The Legal System Of Basic Endowment Insurance Cross-strait

With the aging society in mainland China,the construction of endowment insurance legal system has become a very urgent problem.The two sides of the Taiwan Strait have the same cultural background and similar development track of endowment insurance.At the same time,because Taiwan has entered the aging society before the mainland,the endowment insurance legislation generally shows the characteristics of rapid development and detailed legislation,so the two sides have the possibility of mutual reference.This paper takes the legislation of endowment insurance on both sides of the Taiwan Strait as the comparative object,takes the three basic endowment insurance on both sides of the Taiwan Strait as the core and the logic of writing,respectively from the aspects of legal evolution,legislative status,legal operation status and the legal problems faced,etc.,to sort out and compare the endowment insurance of urban and rural employees,the endowment insurance of government agencies and institutions,and the endowment insurance of urban and rural residents on both sides of the Taiwan Strait.In the affirmation of the legislative achievements of Taiwan's old-age insurance,we take the Taiwan area as a mirror to avoid its shortcomings.We look at the current endowment insurance legislation in the mainland from a forward-looking and developmental perspective.Combined with the actual situation in the mainland of China,we put forward the improvement of the mainland's endowment insurance legal system from the macro and micro perspectives.The measures are expected to benefit the legislation of endowment insurance in mainland China and even the whole social insurance legislation.