养老金统筹改革、征管激励与企业缴费率

Pension Pooling Reform,Collection Incentives and Firm Contribution Rates

在人口老龄化和劳动力流动的大背景下,养老保险的“属地化”管理模式与可持续性之间产生了严重冲突,全国统筹成为解决地区间和人际间养老保险不平衡的主要途径,但是不可避免地会弱化地方政府的征收激励,降低企业实际缴费率。本文基于城镇职工基本养老保险的省级统筹改革,利用2008—2012年全国税收调查数据评估了统筹改革对企业养老保险缴费率的影响。研究发现:省级统筹会显著降低企业养老保险缴费率,统筹力度越大,影响越明显。这种效应的大小与地市政府的激励紧密相关,经济赶超压力越大、养老金支付压力越小的地方,越会在省级统筹后放松养老保险征管。这种效应也与地方政府的操作空间直接相关,养老保险由社会保险经办机构和税务部门两种机构征收,统筹后的缴费率下降主要出现在前者;在企业类型上,统筹主要降低了私营企业、地方国有企业和中小企业的养老保险缴费率,对中央企业和外资企业影响很小。本文的研究结论表明,推进养老保险全国统筹必须以划转税务部门征收为前提,通过构建相应的利益补偿机制实现央地间的激励相容。

Under the background of population aging and labor mobility,there has been a serious conflict between the“territorialization”management model of pension insurance and its sustainability,and national co-ordination has become the main way to resolve imbalances in pension insurance between regions and people.However,it will inevitably weaken the local government’s collection incentives and reduce the actual contribution rate.Based on the provincial-level overall reform of the basic old-age insurance for urban employees,this paper uses national tax survey data from 2008 to 2012 to evaluate the impact of the overall reform on the contribution rate of enterprise endowment insurance.The study found that provincial-level pooling will significantly reduce the contribution rate of enterprise pension insurance,and the greater the pooling strength,the impact more obviously.The magnitude of this effect is closely related to the incentives of the prefecture and city governments.The greater the pressure for economic catch-up and the lower the pressure for pension payment,the more the pension insurance will be released after the provincial-level co-ordination.This effect is also directly related to the operating space of the local government.The pension insurance is collected by the social insurance agency and the tax department.The reduction in the contribution rate after the overall coordination mainly occurs in the former;in the type of enterprise,the overall coordination mainly reduces the pension insurance contribution rate of private enterprises,local state-owned enterprises and small and medium-sized enterprises,it has little impact on central and foreign-owned enterprises.The research conclusions in this paper indicate that to promote the national overall planning of endowment insurance,the premise of transferring taxation levies as the premise must be achieved through the establishment of corresponding benefit compensation mechanisms to achieve incentive compatibility between the central and local governments.