农民工养老保险中的公共财政支持分析

An Analysis of Public Finance in Old-Age Insurance of Rural Migrant Workers

农民工养老保险体系的建立和完善只有在公共财政的支持和推动下才能得到实现。公共财政支持农民工养老保险体现了公共财政的基本职能,可以采取补贴农民工养老保险基金赤字、对参加农民工养老保险的用人单位提供税收优惠政策、加大对农民工本人缴纳养老保险费的财政支持、建立地方政府间的财政转移支付制度,尽快实现农民工养老保险的全国统筹等措施。

The establishment and perfection of rural migrant workers＇ old-age insurance should be supported and promoted by public finance, which reflects one of basic functions of the public finance. It is to fulfill the functions： to provide subsidy for fund deficit, to provide preferential tax policies for units whose workers participate old-age insurance, to support the workers with old-age insurance premiums, to establish financial transfer and payment system between local governments, and to accelerate the realization of the comprehensive national oldage insurance of the migrant workers.