我国养老保险制度存在的问题及解决对策

Problems and Countermeasures: the Endowment Insurance System in China

我国现行的养老保险制度存在着一系列的问题,如覆盖范围窄、个人帐户空帐运行、基金的保值增值能力不强等问题。这些问题的存在,给当前的养老保险制度的完善带来了挑战;而与此同时,过高的养老保险缴费率和保险金替代率,也产生了巨大的社会经济成本。针对上述问题,有效的解决措施就是开征养老保险税。

There exist a series of problems in the current endowment insurance system in China such as the narrow coverage and low multiply ability etc.These problems bring challenges to the current endowment insurance system. At the same time, exorbitant endowment insurance rate and substitution rate result in a high social economic cost. As a result, it is an effective measure to levy upon endowment insurance tax.