在我国已经迈入老龄化社会的当下,老龄人口日趋增长,养老问题不仅仅是个人问题,也是社会问题。在基本养老保险运行状况堪忧,发展多年的企业年金制度规模仍旧不够大的情况下,发展个税递延型养老保险,发动个人力量解决个人养老问题就显得愈发重要。 At a time when our country has entered an aging society, the population of the aging population is growing day by day. The issue of providing for the elderly is not only an individual issue but also a social issue. Under the circumstance that the basic pension insurance is in a precarious condition and the scale of the enterprise annuity system developed for many years is still not large enough, it is even more and more important to develop a tax-deferred pension system and mobilize individuals to solve the problem of individual pensions.