“新农保”制度:地方财政补贴的收入再分配效应分析

New Rural Social Pension Insurance:Income Distribution Effect of Local Public Subsidy

"新农保"制度的收入再分配效应对于改善收入分配、实现社会公平正义具有重要意义,其中地方政府补贴起了很大作用。从宏观视角对地方财政补贴的估算表明:"新农保"的地方财政补贴水平的强度,以及地区间财政补贴的平衡程度都会从整体上影响"新农保"的分配效应。从微观视角的净转移收入模型模拟表明:"进口补"、"多缴多补"、"代缴补贴"和"长缴多补"政策都能从不同角度加强其收入再分配效应;但养老保险的制度对接、税费等因素也会对地方政府补贴效应产生抵消性。因此进一步提高"新农保"收入再分配效应需要加强中央和地方财政政策配合和预算补贴强度,增强个人账户投资收益率,以及减少农村相关税费等相关政策的实施与推进。

New rural social pension insurance is of a great significance for improving income distribution and realizing social fairness and justice, in which the local public subsidy plays a great role. Macroscopically speaking, the strength and balance degree of local subsidy can affect income distribution. Policies such as general payment subsidy, more payment more pension, paying for the poor, and longer payment more pension will strengthen income distribution effect. However, scheme docking and tax and fee policy also offset local public subsidy. Therefore, it is necessary to strengthen fiscal policy coordination and subsidy strength of central and local government, increase return on investment individual account, and carry for- ward the policy reducing rural tax and fee.