基本养老保险费率:国际比较、现实困境与改革方向

Rate of Basic Pension:International Comparison,Challenges and Prospects

中国的基本养老保险费率改革面临着两难的困境:一方面是国际比较表明,我国的基本养老保险费率过高,且现实中企业普遍反映保险缴费负担过重;另一方面是存在由于人口老龄化、缴费基数不实等因素带来的养老金替代率下降和未来养老金支付缺口等问题。未来的基本养老保险费率改革应采取相应的配套措施,包括:延迟退休年龄、加大财政对社保基金的转移支付力度、加快民营企业转型升级、对中小企业建立企业年金提供减税优惠等。

Basic pension system in China is faced with a dilemma, on one hand, international compara- tive research shows that the contribution rate of basic pension in China is relatively high, and most en- terprises consider employees＇ pension premium as a heavy burden; on the other hand, population aging and debased premium threshold may lead to pension contribution gap and the lower replacement rate. Based on an international comparison of the contribution rates of basic pension, this paper analyzes the current pension reform dilemma in China and the possible impacts of lowering the contri- bution rate. Policy recommendations are then offered.