城乡居民基本养老保险缴费标准的优化——以武汉市为例

Study on the Improvement of Payment Standard of Urban and Rural Residents' Basic Old-age Insurance——Taking Wuhan as An Example

城乡居保的缴费标准关系到参保人养老金需求的满足程度和个人缴费的承受能力。以武汉市为例,利用ELES模型测算出城乡居保合意替代率,运用保险精算方法测算出城乡居保合意缴费标准,将其与城乡居保个人最大缴费能力进行比较发现:合意缴费标准高于绝大部分的现行缴费档次;城乡居民能负担得起绝大部分的现行缴费档次;城镇居民和缴费年限在28年及以上的农村居民,其最大缴费能力高于合意缴费标准,存在有效缴费标准区间。建议参照有效缴费标准来设定缴费档次;根据收入增长情况逐年提高缴费标准;提高最低缴费年限;鼓励居民长缴、多缴;适时改为强制缴费;努力增加居民收入。

The payment standard of China＇s urban and rural residents＇ basic old-age insurance has great influ- ence on the satisfaction degree of the insured＇s pension needs and the affordability of individual contributions. Taking Wuhan as an example, first of all, we calculate the desirable replacement rate of China＇s urban and rural residents＇ basic old-age insurance using ELES Model. Then desirable payment standards are figured out through actuarial method of insurance. Comparing the desirable payment standard with residents＇ utmost payment ability, it is found that： the desirable payment standards are higher residents can afford most current payment levels; the utmost rural residents who have paid for 28 yeas or more are higher than most current payment levels; urban and rural payment abilities of all the urban residents and the than the desirable payment standards, which means that it exists effective payment intervals. This article puts forward some suggestions, including setting payment levels according to effective payment intervals, enhancing payment standards year by year on the basis of income growth, improving the minimum payment period, encouraging residents to pay more and longer, turning to com- pulsory payment timely, making every effort to increase residents＇ income, etc.