Research On Legal System Of Occupational Pension In China

As China entered the aging society, the social security question after the elderly retired became more and more prominent, and the burden on pension costs also increasingly heavy, the government's paying pension system is facing serious financial crisis. In the reform to the traditional old-age insurance, the legal features of the occupational pension law system had led to the recognition of its importance, and it was also concerned by the community and the government.Occupational pension system as an important supplement to the basic old-age insurance can alleviate the basic old-age insurance burden, improve the social security system and realize a harmonious society, so the establishment and improvement of our country's occupational pension system is particularly important. However, the development of our country's occupational pension is in the conversion process of the new and old age security system and the economic restructuring period, and a lot of problems become more prominent, such as the basic theory is not clear, the environmental system is imperfect and the tax system is not perfect, etc, . This article from the standpoint of the occupational pension system environment, raise the idea of the occupational pension law system and analysis it in detail.In this paper, based on the learning from the developed countries' success of the occupational pension, combining the legislative situation of our country's occupational pension, analysis the existing problems in the development of our country's occupational pension, explore the reasons for the slow development, and raise the idea of improving the occupational pension law system. Here are five suggestions on the development of our country's occupational pension: First, must clear the relationship of labor law relations as the basis for the occupational pension, improve the macro-environment and microenvironment of the occupational pension. Second, improve preferential tax policies to stimulate the enthusiasm of enterprises. Third, clear the legal position of the Council of Occupational Pension and clear its responsibilities. Forth, establish monitoring mechanism of the occupational pension to achieve the organic integration of macro-control and careful supervision. Fifth, establish guarantees mechanism of the occupational pension.Therefore, I think occupational pension law system is the basis of the occupational pension system. Clear the relationship of rights and obligations in the occupational pension law system of and improve corporate pension external macroeconomic environment, especially under the premise of managing state affairs according, it goes without saying that the legalizing development of the occupational pension is how impartment to the whole social retirement safeguard system. We believe that if we stick to the path of legal and regular development, our country's occupational pension system will be develop effectively health.