CAJ | 학술논문

中国基本养老保险存在的主要问题是基金缺口过大，个人账户“空账”问题突出。将养老金与个税缴纳激励联动可以让积极缴纳税收者、税收贡献大者获得更多的社会保障福利支持，中国养老金制度不健全是高储蓄率现状的主要原因之一，而养老金部分积累制在中国应用的主要障碍是来源不足；国际上在解决该问题上所提出的通过个税减免或优惠来激励个人缴纳养老金的方案，在中国有一定的借鉴意义，但要结合中国国情，从而提出养老金制度建设和税收激励联动体系设计的新思路。
중국기본양로보험존재적주요문제시기금결구과대，개인장호“공장”문제돌출。장양로금여개세격납격려련동가이양적겁격납세수자、세수공헌대자획득경다적사회보장복리지지，중국양로금제도불건전시고저축솔현상적주요원인지일，이양로금부분적루제재중국응용적주요장애시래원불족；국제상재해결해문제상소제출적통과개세감면혹우혜래격려개인격납양로금적방안，재중국유일정적차감의의，단요결합중국국정，종이제출양로금제도건설화세수격려련동체계설계적신사로。
The main problems of China basic endowment insurance are that the gap in fund is great and the phenomenon of ＂Empty Account＂ in personal account is universal. The motivation co - movement between pension and personal income tax can make the positive taxpayers and the person who make a great contribution to tax get more support from the social security benefits system. From the fact of high saving rate in China, this article analysis the one of main reason of high saving rate in China is the imperfect of China basic endowment insurance. Furthermore, the biggest obstacle of pension partial accumulation system in China is lacking of source. And then introduce how to resolve the problem of personal pension through reducing pension or making a discount in international society. In addition, an analysis of the application limitation of this method is made in China. Last, a new direction in design the motivation co-movement between pension and personal income tax is point out from the view of China.