A: In the West, the first level is the government provision of a national pension and labor insurance system, the second level comprises company pension funds, and the third level is personal savings. In the first two levels, the income replacement ratio (the percentage of income to be replaced in retirement) is approximately 60-70 %.
答：以西方國家為例，第一層由政府提供國民年金、勞保，第二層是企業退休金，第三層是個人儲蓄，前兩層的所得替代率合計約有 60-70 %。