“我国现行的养老保障体系三支柱模式存在一些问题,第一支柱的基本养老保险的覆盖面较窄,养老金个人账户空账运行、养老金缺口严重;第二支柱的企业年金的发展有限,覆盖范围很小,因此,发展第三支柱的个人养老储蓄计划显得尤为重要。”个税递延储蓄账户(Individual Retirement Account,简称:IRA)是指一种特殊的储蓄账户,账户的所有人在其年轻、在职时将部分收入存入该账户,所存款项可以免缴个人所得税;同时,该账户所产生的 “There are some problems in the current three-pillar model of the old-age security system in our country. The first pillar has a relatively narrow coverage of the basic old-age insurance, the pension account runs in an open-ended account and the pension gap is serious. The development of the second pillar of enterprise annuity is limited, Therefore, the development of the third pillars of individual pension savings plan is particularly important. ”Individual Retirement Account (IRA) refers to a special type of savings account, the owner of the account In his young, working part of the income will be credited to the account, the deposit can be exempt from personal income tax; the same time, the account generated