我国城镇企业职工基本养老保险缴费水平述评

A Summary of the Payment Rate of the Basic Old-age Insurance for the Workers and Staff Members in China

自2005年我国城镇企业职工基本养老保险缴费水平确定以来便一直延用至今,然而随着经济的快速发展,这一缴费水平是否与时代相适应引发了学界的思考。通过对已有的文献进行系统梳理,发现学者普遍认为我国城镇企业职工基本养老保险缴费存在水平过高和缺乏内部公平性的问题,并将原因归结为社会养老保险制度转轨带来的"隐性成本"、城镇企业职工缴费面不足以及企业的逃费欠费行为,在此基础上提出降低城镇企业职工基本养老保险缴费率、扩大缴费面及采取灵活的策略调整的政策建议。

Since 2005, the basic old - age insurance premiums of urban enterprises in China have been established as an important source of social pension insurance fund. However, with the development of the economy, this payment level is compatible with the times and has triggered the academic thinking. Through the research and analysis of different scholars ＇ research, it is found that the payment of social endowment insurance system is high and internal equality is lack. The reason for that is recessive cost caused by social endowment insurance system transition, insufficient payment for workers and staff members in urban enterprises and arrearage of the enterprises. And policy recommendations are put forward to reduce the contribution rate of basic old -age insurance for urban enterprises, to expand the payment and to adopt a flexible strategy.