内容摘要：

目前，我国的养老保险制度存在一定的缺陷：基本养老保险覆盖面窄，替代率过高；企业年金和个人储蓄性养老保险发展缓慢。本文介绍了日本运用税收政策促进养老保险制度发展的做法，并从中得出了一些可供我国借鉴的经验：基本养老保险税收政策暂不宜进行调整；应尽快制定企业年金的相关税收政策；对个人储蓄性养老保险进行税收扶持。

关键词：税收政策　基本养老保险　企业年金　个人储蓄性养老保险

abstract：this paper argues that there still exist many defects in our pension insurance system such as the coverage of basic pension insurance is very narrow, the substitute rate is rather high, business annuity and pension insurance of personal saving lag behind. the paper introduces the experiences of tax polices concerning pension insurance in japan and draws on some enlightenments for china. the concrete suggestions include stabilizing tax policies concerning basic pension insurance, stipulating related tax policies concerning business annuity as soon as possible and encouraging the development of pension insurance of personal saving in the form of tax incentives.

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