我国城镇低收入群体养老保险适度缴费基数研究

发布时间：2018-05-29 07:20

本文选题：城镇低收入群体 + 养老保险　；参考：《数量经济技术经济研究》2017年09期

【摘要】：研究目标:提出一个关于城镇低收入群体的养老保险适度缴费基数实施方案。研究方法:通过建立人口结构预测模型和社会养老保险精算模型,从理论上预测养老保险缴费基数的合理区间。研究发现:预计2024~2030年,统筹账户养老保险基金收支缺口将不断拉大,城镇低、中和高收入群体存在内部不公平问题,有必要调整城镇低收入群体缴费基数,经测算当缴费基数占在岗职工平均工资的45%~50%时较为合理。研究创新:发现城镇低收入群体养老保险缴费基数的适度区间。研究价值:为改革我国城镇低收入群体的养老保险缴费制度,提高城镇低收入群体参保积极性,实现社会保障收入再分配功能,促进全面小康社会建成提供合理建议。
[Abstract]:Research objective: to put forward a plan of implementing appropriate contribution base of old-age insurance for urban low income groups. Research methods: by establishing population structure prediction model and social endowment insurance actuarial model, the reasonable range of endowment insurance contribution base is predicted theoretically. The study finds that: from 2024 to 2030, the gap between income and expenditure of the pension insurance fund of the overall plan account will continue to widen, the urban low, the middle and high income groups have internal unfair problems, it is necessary to adjust the urban low income groups' contribution base. By calculation when the base cost of the average wage of 45-50 staff and workers in the post when the more reasonable. Research innovation: find out the appropriate range of urban low-income groups endowment insurance contribution base. Research value: to reform the old-age insurance payment system of low-income groups in cities and towns, to improve the enthusiasm of urban low-income groups to participate in the insurance, to realize the function of social security income redistribution, and to promote the establishment of a well-off society in an all-round way.
【作者单位】：东北财经大学公共管理学院;
【基金】：国家社科基金项目(14BJL039)的资助
【分类号】：F224;F842.67

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