上海建立职业年金计划研究

职业年金的构建，不仅是解决老龄化加剧、养老负担沉重等潜在问题的重要方式，更是破解企事业单位养老保险“双轨制”现实难题与事业单位改革顺利进行的必然要求。上海职业年金的构建，可采用“分类＋分阶段＋分人群”的思路，以三大改革为前提，优化年金构建条件；以制度建设为基础，规范年金构建框架；以税收政策为重点，提供年金构建支撑；以法律建设为保障，完善年金构建环境；以分步建设为原则，助推年金构建路径。

The Research on the Construction of Shanghai Occupational Annual Worth

The construction of occupational annual worth is not only the important way to solve some potential problems such as increasing aging, heavier pension burden, but also the solution of the practical problem--＂ dual track＂ between enterprises and public institution pension insurance and necessary requirement of public institution reform. The construction of Shanghai occupational annual worth can take the idea of ＂ by sorts ＋ by stages ＋ by group＂, on the premise of 3 reform, improve conditions of annual worth construction ; on the base of institutional construction, regulate annual worth construction framework; focus on tax policy, support the annual worth construction; on the security of law construction, improve the environment of annual worth construction; on the principle of constructing by stages, promote the path of annual worth construction.