人口老龄化背景下调低企业职工基本养老保险费率的影响研究

Research of the Impact of Reducing the Contribution Rate of the Basic Old-age Pension to the Employees under the Background of Aging Population

从养老保险制度模式、人口结构特征等方面分析了我国基本养老保险费率偏高的原因,认为养老保险全国统筹难度大、覆盖面窄是调低企业职工基本养老保险费率所存在的现实障碍,并从企业竞争力、国民经济增长、养老保险制度可持续性以及养老基金支付四个方面研究了调低企业职工基本养老保险费率所产生的影响。在此基础上,提出了强化责任分担机制、加大财政转移支付力度、大力发展企业年金计划等调低企业基本养老保险费率应采取的配套措施。

This paper analyzes the causes of the high contribution rate of the basic old-age insurance in China from the aspects of the old-age insurance system model and the population structure characteristics, and points out that the difficulty of the overall plan- ning of national pension insurance and the low coverage rate are the two practical obstacles of lowering the contribution rate of the basic old-age insurance. It also analyzes the impact of reducing the basic old-age insurance contribution rate of enterprise employees from four aspects： enterprise competitiveness, national economic growth, pension system sustainability and pension fund pay- ment. On this basis, the paper puts forward the necessary measures to strengthen the burden-sharing mechanism, increase the fi- nancial transfer payment, and develop the enterprise annuity plan to reduce the basic old-age insurance contribution rate.