延迟退休，你准备好了吗？

近日人社部表示正在研究延迟退休具体的改革方案。“十四五”规划建议提出，实施渐进式延迟法定退休年龄。游钧表示我国现行法定退休年龄规定男职工60周岁，女干部55周岁，女工人50周岁，是在新中国成立初期根据当时的人均预期寿命、劳动条件、用工方式等诸多因素确定的。现在我国经济社会发生了巨大变化，退休年龄总体偏低的问题就显得十分突出。

中国当前的退休年龄有三种：男职工60 岁；女干部：55 岁；女工人：50 岁。管理和技术岗为干部身份，基层岗位为工人，延迟退休一旦实施，退休年龄可能实行渐进式延迟。导致的结果就是交钱交得更多，而领钱的时间机会却变少了。当前中国人平均寿命77岁，若65岁才开始领养老金，平均仅剩12 年可以领取养老金。这也是为什么每当有延迟退休新闻时，群众总会爆发不满。 国内老龄化环境下交养老金的年轻人越来越少，养老基金面临巨大的亏空压力。何况按照养老金双轨制，公务员领取到的养老金大概是退休前工资的90%，而企业退休人员大概占到20%左右。

同时的，2 月 26 日，人力资源和社会保障部副部长游钧在国新办发布会上表示，养老保险第三层次制度已经形成了初步思路。建立以账户制为基础、个人自愿参加、国家财政从税收上给予支持，资金形成市场化投资运营的个人养老金制度。个人养老金制度的优势在于能够享受税收优惠，很可能是未来存入个人养老金账户的钱，也可以免个税，工资减掉这一部分再扣个税。等退休提取的时候，再按收入认定来交个税。（有业内人士推测，养老金账户会借鉴国际通用做法，作为国家支持的、EET类型的商业保险账户。E代表免税，T代表收税，EET指的是缴纳和投资的时候免税，最终提取时交税。）

以美国举例，1974 年，美国国会通过《退休保障法》，同时修改了《国内税收法》，规定所有养老基金账户一律免税，也就是对个人退休账户资金投资增值时的经营收入予以免税。同时，为了解决个人当年收入税申报问题，实施个人退休账户计划，简称IRA，给予其“延迟纳税”的税收优惠。即存钱的当年，不记入个人收入，但退休后从账户中取钱时需要缴纳取款当年的个人所得税。计划面向所有年龄在70.5岁以下的纳税者，特别适用于中低收入阶层以及自雇者。在制度设计方面，初期实施的传统IRA采取税收递延方式，个人可以将税前一定额度的收入注入账户，账户内的资金及所带来的投资收益都可以延期纳税。只有当个人达到法律规定年龄时，才可以从账户领取资金并按当时税率缴纳个人所得税，但是允许参加者在面临疾病、买房、教育等紧急需求时向IRA账户借款。

养儿防老难以为继，对于个人来说，提前做好准备才是保障。当然与其担忧养老保险基金缺口的个人账户空账及基本养老保险基金被耗尽是否会发生，不如提前考虑如何提前规划您的退休资金与投资。

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Recently, the Ministry of Human Resources and Social Security said that it is studying specific reform plans for delaying retirement. The "14th Five-Year" plan proposes to gradually extend the statutory retirement age. You Jun, Vice Minister of Human Resources and Social Security, said that China's current statutory retirement age of 60 years old for male workers, 55 years old for female cadres and 50 years old for female workers was determined in the early days of the founding of new China according to the average life expectancy, working conditions, employment methods and other factors at that time. Now great changes have taken place in China's economy and society, and the problem of low retirement age is very prominent.

There are three retirement ages in China: 60 for male workers, 55 for female cadres and 50 for female workers. Management and technical posts are cadres, and grass-roots posts are workers. Once delayed retirement is implemented, the retirement age may be gradually delayed. The result is that more money will be paid, but the time to receive the money is reduced. At present, the average life expectancy of Chinese people is 77 years old. If they start to receive pension at the age of 65, they will only have 12 years to receive pensions on average. That's why whenever there's news of delayed retirement, there's always a burst of discontentment. With an aging population in China, there are fewer young people who contribute to pension, and pension funds are facing huge deficit pressure. Moreover, according to the dual track pension system, the pension received by civil servants is about 90% of the pre-retirement salary, while the enterprise retirees account for about 20%.

Meanwhile, on February 26, You Jun, Vice Minister of Human Resources and Social Security, said at the press conference of the State Council Information Office that the third-tier system of endowment insurance has formed a preliminary idea. It indicates an establishment of an individual pension system based on the account system, with individual voluntary participation, tax support from the state finance, and market-oriented investment and operation of funds. The advantage of the personal pension system is that it can enjoy tax incentives. It is likely that the money deposited in the personal pension account in the future can also be exempted from individual income tax, and the individual income tax will be deducted after the wage is reduced. When it is time to withdraw during retirement, it will be taxed according to individual income. (Some people in the industry speculate that the pension account will learn from the international common practice and be used as a state supported commercial insurance account of EET type. E stands for tax exemption, T stands for tax collection, EET means tax exemption at the time of payment and investment, and tax payment at the time of final withdrawal.)

Let's take the United States as an example. In 1974, the U.S. Congress passed the retirement security act and amended the internal taxation law, which stipulates that all pension fund accounts are exempted from tax. In order words, the operating income when the capital investment of individual retirement accounts increases in value is exempted from tax. At the same time, in order to solve the problem of individual income tax declaration in the current year, the implementation of individual retirement account plan, or IRA, gives them the tax preference of "delayed tax payment". That is, in the year of saving money, it is not recorded in personal income, but when withdrawing money from the account after retirement, the individual needs to pay the personal income tax in the year of withdrawing money. The plan is for all taxpayers under the age of 70.5, especially for low to middle income groups and for the self-employed. In terms of system design, the traditional IRA implemented in the early stage adopts a tax deferral method. Individuals can inject a certain amount of pre-tax income into the account, and the funds in the account and the investment income can be deferred for taxation. Only when an individual reaches the age prescribed by law can he receive funds from the account and pay personal income tax according to the tax rate at that time. However, participants are allowed to borrow money from the IRA Account when facing emergency needs such as illness, house purchase and education.

It's difficult to sustain the support of children for old age. For individuals, preparation in advance is the guarantee. Of course, it's better to consider how to plan your retirement funds and investment in advance than to worry about whether there will be empty personal accounts and depletion of basic endowment insurance funds.