美国基本养老保险制度的起源与逻辑

The Origin and Logic of American Basic Pension Insurance System

美国基本养老保险制度自1935年确立至今,始终坚守“底线保障”的制度初衷,强调“保基本”就是防止老年贫困,明确反对充分保障。在弹性退休制度背景下,美国推行渐进式延迟退休改革,鼓励达到法定退休年龄的参保人自主推迟退休,并给予其积分奖励。同时,通过设置收入测试机制对提前退休给付进行多重扣减,以防范道德风险。此外,该制度还设置年度缴费基数上限,并对高收入人群的退休金征缴所得税,这不仅有利于阻止退休金给付的两极分化,而且进一步强化了“保基本”的制度逻辑。借鉴美国经验,本文提出在我国降低单位缴费率并相应下调退休金替代率、将渐进式延迟退休改革尽快纳入立法程序、提高最低缴费年限、完善并协调发展三支柱养老金体系等建议。

Since its establishment in 1935,the basic pension insurance system of the United States has always adhered to the original purpose of"bottom-line security",stressed that"basic security"is to prevent poverty in old age,and clearly opposed to full security.In the context of flexible retirement system,the United States carried out progressive retirement delay reform,encouraged insured people who had reached the legal retirement age to postpone retirement independently and gave them credits rewards.At the same time,the income testing mechanism was set up to make multiple deductions for early retirement benefits to prevent moral hazard.In addition,the system also set a cap on the annual contribution base and levied income tax on the pension of high-income people,which not only helped to prevent the polarization of retirement benefits,but also further strengthened the system logic of"basic security".Drawing on the experience of the United States,this paper puts forward some suggestions for China,such as reducing the contribution rate of the unit and reducing the replacement rate of pension accordingly,bringing the progressive delayed retirement reform into the legislative process as soon as possible,raising the minimum contribution period,and improving and developing the three-pillar pension system in a coordinated manner.