Study On The Pooled Occupational Pension Plan Of China's Small And Medium-sized Enterprises

With the acceleration of global population aging,it has become the consensus of all countries in the world to develop occupational pension greatly and to make it an important pillar of the social pension system.China's occupational pension has begun to take shape after more than one decade's development,but the proportion of small and medium-sized enterprises(SMEs) establishing occupational pension is much lower than that of large enterprises.An important reason is that there is a lack of institution designation aiming to SMEs in the existing system of occupational pension. According to international experiences,the establishment of pooled occupational pension plan is an effective measure to promote the occupational pension of SMEs.At present,a relatively small amount of domestic research on the pooled occupational pension plan has been done by native scholars;besides,the shortage of theoretical research is also one of the causes of the slow development of institutional establishment of occupational pension.Therefore,it is necessary to conduct a systematical and comprehensive research on the pooled occupational pension plan,to design every aspect of it from macro aspect according to experiences of other countries and regions,which can provide policies and suggestions for promoting the occupational pension of China's SMEs.Based on references to relevant documents,this paper illustrates the research on the occupational pension of China's SMEs in five chapters.Chapter one:Occupational pension and its theoretical basis.This chapter aims to define occupational pension,to sort out the basic theory of occupational pension and to emphatically illustrate the importance of it on the social pension system and the economical development.Chapter two:The status quo and causes of the occupational pension of China's SMEs.This chapter analyses the reasons for the slow development of the occupational pension of China's SMEs from three aspects:enterprises,employees and systems.Chapter three:The international experience of the occupational pension of SMEs. This chapter introduces the types,tax concessions,regulatory and guaranty systems and the like of the occupational pension of SMEs in the United States,in Australia and in HK,providing important inspirations on the development of the occupational pension of China's SMEs.Chapter four:Pooled occupational pension plan is a good choice for SMEs.This chapter is the most important part of the whole paper.After elaborating on the pooled occupational pension plan and its advantages,and taking the present development of the occupational pension of China's SMEs into consideration,this chapter designs every aspect of the pooled occupational pension plan correspondently.Chapter five:Suggestions on promoting pooled occupational pension plan.This chapter provides suggestions for how to promote the pooled occupational pension plan of China's SMEs from three aspects:laws and regulations,tax concessions and regulatory and guaranty systems.