摘要
依据各行业的盈利能力分别测算各行业的年金适度企业缴费率;根据OLG两期模型测算个人最优年金缴费率;构建年金替代率模型,测算企业年金适度保障水平。研究表明:全行业有支付能力的企业年金缴费率约为6.36%;最优年金个人缴费率为5.94%;适度缴费率下企业年金的替代率为25.17%,优化年金缴费结构可以提高年金的养老保障程度;提高个人年金缴费税惠额度,可以鼓励和加快年金发展。
Based on all kinds of models, moderate security level of enterprise pension are estimated and calculated. The research shows that： pension contribution rate of affordability enterprise is about 6.36%; the optimum payment rate of personal pension is 5.94%; The replacement rate of enterprise pension is 25.17%, optimizing the structure of payment could improve security level of enterprise pension; If tax incentives on personal pension will be given, the development ofpension system would be accelerated.
出处
《改革与战略》
北大核心
2011年第10期143-146,共4页
Reformation & Strategy
基金
北京市教委项目(SM201010772003)
北京市优秀人才基金项目(PYZZ090409001411)
管理科学与工程(PXM2011_014224_113513)资助
关键词
企业年金
适度缴费
替代率
enterprise pension
moderate payment
replacement rate
