城乡居民养老保险个人缴费问题研究

Research on the Problem of Individual Contribution for the Rural-urban Resident Endowment Insurance

城乡居民养老保险制度实施以来,个人缴费水平始终不高,个人账户养老金替代率也极低。在城镇化趋势下,有条件的农村居民不但选择进城居住,还参保了城镇职工养老保险,以至城乡居民养老保险总是以农村低收入人群为参保主体,尤其是年老、残疾、贫困及贫困边缘人口要占相当比例,整体缴费能力较弱。从城乡居民养老保险个人账户的多年运行效果来看,应取消个人缴费制度,将城乡居民养老保险账户结构化繁为简,实行简单的免缴费型基础养老金制度,将是最经济的现实选择。

Since the implementation of the Rural-urban resident endowment insurance system,the level of individual contribution has not been high,and the replacement ratio of individual account pension is also very low.Under the trend of urbanization,rural residents with conditions not only choose to live in the city,but also participate in the urban employees'basic pension insurance.Even the rural low-income people are always the main body of the Rural-urban resident endowment insurance,especially the elderly,disabled,poor and poverty-stricken marginal population account for a certain proportion,and the overall contribution ability is weak.Viewed with the implementation effect of individual account for many years,it is the most economical and realistic choice for the Rural-urban resident endowment insurance to cancel the individual contribution system.