基础养老金全国统筹:问题缘起、政策框架与制度创新

National Co-ordination of Basic Pension:Origin of the Problem,Policy Framework and Institutional Innovation

基础养老金全国统筹是央地关系转变过程中养老保险事权和支出责任回归中央政府的内在要求。立足于现有的政策进展和客观现实,本文设计了一个具有阶段性、实操性和协同性的政策框架。在基础养老金事权方面,中央调剂制度以各省份的上解资金实现中央养老保险资金池的从无到有;税务部门统一征收基本养老保险费,以常态化的个人和企业缴费实现中央养老保险资金池的从虚到实。在基础养老金支出责任方面,以中央和地方支出责任划分为核心,构建一个“均等化的中央基础养老金+差额化的地方附加养老金”的全国统支过渡模式。同时,基础养老金全国统筹的完全实现,还需要在养老金制度参量、结构和管理等方面进行改革与创新。

The national co-ordination of basic pension insurance is the inherent requirement of the pension insurance authority and expenditure responsibilities returning to the central government in the process of converting relationship between central and local government.Based on the current policy progress and objective reality,this paper designs a policy framework with stages,practicality and coordinated.In terms of basic pension authority,the central dispensing system realizes the creation of the central pension insurance fund pool from scratch by collecting the funds from each province.The tax department collects the basic pension insurance uniformly,and normalized personal and company contributions make central fund pool come true.In terms of the basic pension expenditure responsibility,key figure is the division of central and local expenditure responsibility,and a national unified expenditure transition model of"equal central basic pension+differential local additional pension"should be constructed.At the same time,the complete realization of the overall national co-ordination of basic pension still needs the reform and innovation of pension system parameters,structure and management.