| This thesis based on the construction and reform of civil service pension insurance system,to build the multilevel endowment insurance system with basic endowment insurance,occupational pension and individual tax deferred endowment insurance.As the breakthrough point,compare the salary level before and after the merging of the civil servant pension insurance system.Analyzes the influence that individual tax deferred pension endowment insurance of Hainan civil service pension replacement rate level.This study through the questionnaire survey method,to investigate the willingness of Hainan civil servants to participate in personal tax-deferred pension insurance and its influencing factors.The research shows that,first of all,53.33% of civil servants are willing to participate in personal tax-deferred pension insurance.The willingness to participate in insurance is generally neutral.The implementation of the policy does not guarantee that most civil servants will opt for insurance.Incentives are also needed to increase the overall willingness to participate.Secondly,the factors affecting civil servants’ participation and existing problems are as follows.First,the low level of salary treatment,not enjoying due tax preferences,the current purchase amount can not really improve the replacement rate of civil servants’ pension.Second,Hainan civil servants do not have a deep understanding of the policy,relying on the concept of national pension is still dominant,in order to improve the overall allocation proportion of the third pillar of pension,pension concept is still a long way to go.Third,the pilot of individual tax-deferred pension insurance policy has stagnated,which also affects the implementation of policies in other regions.And continue to promote the development of individual endowment insurance tax delay type is the inevitable choice of dealing with aging in our country.Finally aimed at these problems,this paper puts forward the following Suggestions,one is the government level to pass national legislation,establish the status of the third pillar of endowment insurance,we will accelerate the establishment of a system of personal accounts,strengthen publicity and education,to cultivate insurance consciousness.At the institutional level,we should optimize product quality,promote insurance product innovation,and improve the rate of return.Individuals should enhance pension awareness,learn pension financial knowledge.Second,Hainan should improve the level of wages and benefits,cultivate the personal pension savings awareness of Hainan civil servants,pay attention to the publicity and education of personal tax-deferred pension insurance policy,and improve the level of personal pension knowledge.Third,individual tax-deferred pension insurance products are designed according to different income groups,so that the policy can be implemented notonly among Hainan civil servants,but also among other residents. |
