| 英文摘要 |
The national pension system in Taiwan is a social insurance which plays a very important role in the implementation of the basic annuity system. This paper seeks to discuss the pension system’s current situation and problems, review Taiwan's Sustainable Development Goals (SDGs) and give a picture of the basic annuity as part of the pension system, before putting forward research proposals for the reform of pension system in Taiwan.
This study found that the national pension system in Taiwan is tinged with nationalism, and one of its practical problems is that the population of the national insurance group moves to other professional social insurance. If it is obvious, it will affect the financial stability of the national insurance. Another problem is that the assumed share of funding by the central competent authority is the first financial source of the public welfare lottery surplus, which cannot solve the central government’s problem of insufficient financial resources for the burden. A third problem is the different timing of the adjustment of the monthly insurance amount between the National Insurance and the Labor Insurance, annuity orphans, and the difference in the yearly accrual rate.
In addition, in order to conform to the international trend and ensure the principle of equality, the national pension system should expand the theoretical basis of the“law of large numbers”, increase the payment rate, and increase the number of the insured so that the risks assumed by all citizens tend to be the same, so as to obtain an average risk, taking into account financial sustainability, to ensure financial integrity. |
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