First, the payroll tax is only used for personal account funds, which achieves a high return on investment and will increase the motivation for payment. Second, in the long run, part of the funds for social pooling of newly retired workers should not be linked to wages, but should be extracted from value-added tax. Third, the relevant departments should realize that the payment of pensions to workers who are now retiring or about to retire during the transition period is part of the national debt, and the government will either pay interest on the debt for a long time, or sell assets or pay the debt from other income.