税务征收体制下职工平均工资在基本养老保险缴费基数政策中的适应性研究

A Study on the Adaptability of Local Average Wage in the Contribution Base of Basic Pension for Urban Workers under the Tax Collection System in China

当前,以职工平均工资作为城镇职工基本养老保险缴费基数确定的参照指标存在诸多问题:一是制度覆盖范围与职工平均工资统计范围不一致,造成低工资收入者按照高标准缴费问题,易对其形成制度性挤出;二是各地缴费基数政策中的职工平均工资指标计算方法和比例差异较大,削弱了基本养老保险全国统筹的基础;三是职工平均工资指标本身存在的问题使缴费基数的确定面临质量困境。在社保缴费改行税务征收之际,建议取消缴费基数政策与职工平均工资间的直接联系,以各地最低工资标准作为缴费基数下限,统一规范全国缴费基数政策和最低工资标准测算方法,并同步调整基本养老保险待遇计发办法。

This paper analyzes several problems in the reference index based on the local average wage as the contribution base of basic pension insurances for urban workers in China. Firstly, the coverage range of basic pension insurance is inconsistent with the statistical scope of local average wage, and this causes low wage earners to pay their basic pension as per a relatively high standard value. Secondly, the calculation method and proportion of the average wage index of workers are quite different according to the local contribution base policies, and this weakens the foundation of the national level pooling of basic pension.Thirdly, the inherent problem of the average wage index of workers makes the determination of the contribution base be faced with quality predicament. To solve the above problems when replacing social security contributions with tax collection, the paper proposes to cancel the direct link between the contribution base policies and the average wage of workers, to use the minimum wage standard as the lower limit of the contribution base, to standardize uniformly the national contribution base policies and the measurement method for the minimum wage standard and to adjust the methods for calculation and payment of basic pension benefits.