共同富裕目标下我国社会保障改革关键问题思考——《社会保险法》实施以来中国社会保障成就与展望

Key Issues on China's Social Security Reform under the Goal of Common Prosperity--Achievements and Outlook in social security on the tenth anniversary of Implementation of the Social Insurance Law

自《社会保险法》颁布实施以来,我国社会保障取得巨大成就。在新的历史发展时期,社会保障应更好发挥收入再分配功能,更加注重公平,推动和助力共同富裕。在简要总结我国社会保障成效和经验的基础上,本文提出共同富裕目标下我国社会保障改革要抓好关键几点。一是要改革完善筹资机制,改革现行职工社会保险按工资为基数缴费的做法,统筹考虑工资性收入、财产性收入、经营性收入和转移性收入核定缴费标准,改革城乡居民定额缴费的做法,按居民可支配收入的一定比例,并考虑家庭收入和财产核定缴费标准,并进一步降低费率。二是扩大社会保障资金筹资渠道,除了继续划转部分国有资本充实社会保障资金,将烟酒税、环保税、个人所得税等以一定比例补充社保基金。应从根本上解决被征地农民失地后的土地权益,保证他们拥有持续的缴费能力。三是要改革社会保险待遇确定和调整机制,落实《社会保险法》提出的建立参加基本养老保险人员因病非因工死亡等的遗属和抚恤待遇,增强社会保险的公平性和再分配能力。四是将社会保险由防范和化解风险,保障基本生活,延伸到保障群众一生。五是建议将《社会保险法》上升为《社会保障法》,通过建立更高质量、更可持续、更加公平、更强调节收入分配功能的社会保障制度,促进共同富裕。

Great achievements have been made in the area of social security since the promulgation and implementation of the Social Insurance Law.In the new era of development in history,social security system should play a bigger role in terms of income redistribution while focusing on a fairer society and enhancing common prosperity.Based on brief review of practices and experience inthefield of social security,t his paper points out several key issues that need to be addressed in the reform of social security under the goal of common prosperity.First,the financing mechanism should be improved;the current calculation method of contribution for employees should be reformed and should be based on all potential incomes including wage income,property income,investment income and transferred income,instead of just wage income while the current practice of a fixed amount of contribution for residents in urban and rural areas should also be changed into a method based on a certain percentage of disposable income,including the factors of family income and property value;And the contribution rate should be reduced.Second,financing channels for social security funds should be expanded,a certain proportion of taxes imposed on tobacco and alcohol,environmental protection and personal income should be transferred to social security funds.The rights and interests of displaced farmers should be protected to ensure they have the sustained ability in their making contribution.Third,the determination and adjustment mechanism of social insurance benefits should be reformed.To implement relevant provisions set out in the Social Insurance Law,funds for dependents of insured workers who died from illness instead of work accident should be established to enhance the fairness and redistribution capacity of social insurance.Fourth,social insurance function should be extended from just a period of time addressing risks and guaranteeing basic living conditions into covering the whole of people's life.Fifth,the Social Insurance Law should be revised and updated to the Social Security Law to promote common prosperity by establishing a social security system with higher quality,more sustainable,fairer and more focusing on capacity in adjusting income distribution.