China＇s Social Security （SS） has got a series of remarkable achievements, however it has also revealed problems and obstacles. Social insurance contribution relates to the source of social security fund, which clos...China＇s Social Security （SS） has got a series of remarkable achievements, however it has also revealed problems and obstacles. Social insurance contribution relates to the source of social security fund, which closely involves with the interests of thousands of participants. But now some employers in China, still intentionally or accidentally escape or slack off their own social insurance obligation, with the method of deliberately reducing Social Security contribution base, to reach the goal of paying inadequate social sccurity fees to meet its own maximum benefits. This paper bases on the previous literature in the field of problems in SS contributions, supported by theoretical knowledge of Game theory to analyze the potential strategies every player would adopt in their pursuit of maximum self-interest, then finds out the influencing factors of SS enterprise behavior in dodging SS fees, according to the results of game equilibrium, detailed solutions would be given to solve the problem of enterprise not fully contributing social security fees.展开更多
To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.Th...To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.The results reveal the following:(i)Without policy intervention,the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050,and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050.(i)Based on a delayed retirement policy,the transfer of 10 percent of state-owned capital can delay the onset of the fund deficit by 6 years,and the accumulated shortfall in 2050 would fall to RMB39.42 trillion,and the proportion of fiscal subsidies would decrease by I1.77 percentage points.(ii)The state-owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.展开更多
文摘China＇s Social Security （SS） has got a series of remarkable achievements, however it has also revealed problems and obstacles. Social insurance contribution relates to the source of social security fund, which closely involves with the interests of thousands of participants. But now some employers in China, still intentionally or accidentally escape or slack off their own social insurance obligation, with the method of deliberately reducing Social Security contribution base, to reach the goal of paying inadequate social sccurity fees to meet its own maximum benefits. This paper bases on the previous literature in the field of problems in SS contributions, supported by theoretical knowledge of Game theory to analyze the potential strategies every player would adopt in their pursuit of maximum self-interest, then finds out the influencing factors of SS enterprise behavior in dodging SS fees, according to the results of game equilibrium, detailed solutions would be given to solve the problem of enterprise not fully contributing social security fees.
基金supported financially by the National Social ScienceFund of China(No.21CZZ028).
文摘To analyze the efect of the state-owned capital transfer policy on the sustainability of China's urban employee basic pension insurance fund(CUEBPIF),this study develops an actuarial model for pension insurance.The results reveal the following:(i)Without policy intervention,the CUEBPIF would face a deficit in 2027 and a cumulative shortfall of RMB207.44 trillion by 2050,and the proportion of fiscal subsidies for the CUEBPIF in the total fiscal expenditure would increase to 12.86 percent in 2050.(i)Based on a delayed retirement policy,the transfer of 10 percent of state-owned capital can delay the onset of the fund deficit by 6 years,and the accumulated shortfall in 2050 would fall to RMB39.42 trillion,and the proportion of fiscal subsidies would decrease by I1.77 percentage points.(ii)The state-owned capital transfer policy can improve the sustainability of the CUEBPIF and reduce the burden of enterprise social security contributions when the transfer ratio increases to 20 percent.
