臺灣未能考量人口老化趨勢而產生基金缺口之公共年金制度，於 2016 年民進黨重新執政後再度啟動改革規劃。然而因個別制度而形 成的結構化利益，使得不同職業、身份，甚至是世代團體的對立和衝 突不斷。本文由新社會公民地位理論出發，透過對社會平等的重新界 定，析論臺灣年金改革的可能。現行以職業和身份別為主的社會保險 與社會津貼等第一層公共年金制度，隨著社會結構的變化，使得國家 補貼所造成的社會不平等現象正日益擴大。而解決的方法，是將現行 國家補貼予以回收，以作為全民基礎年金。透過以稅收為財源之全民 老年基本所得保證制度的建立，不僅可作為各個團體在年金改革上的 全民共識，亦可因應新興社會問題的出現，從而重構公民社會參與的 基礎。

The pension reform in Taiwan has restarted since the Democratic Progressive Party (DPP) won the presidential election in 2016. However, the configured interest struggle from different occupations, identities, and generations made the formation of consensus on pension reform very difficult. This article tried to adopt the new social citizenship theory in analyzing the possibility of pension reform through redefining social equality. There were too many state subsidies for the first tier of pension system in Taiwan in accordance with different occupations and other identities, and the social inequalities will continue to expand in the future. The resolution lied in recovering the existing national subsidies as the basis of minimum income guarantee. Through the institutional establishment of tax-based basic income system, we wished that it would not only become the foundation for the pension reform consensus, but also reframe the basis for civic participation in Taiwan.