城镇职工养老保险统筹账户缴费率对基金征缴的影响研究

发布时间：2018-01-20 13:54

本文关键词： 缴费率基金征缴逃费就业工资　出处：《湘潭大学》2016年硕士论文　论文类型：学位论文

【摘要】：我国较高的养老保险缴费率给企业带来了巨大的缴费负担,直接导致当前养老金筹资效率低、养老金支付难等问题。加之人口老龄化的提前到来,探索解决养老金支付困境的方法刻不容缓。本文在参考国内外对养老保险研究的基础上,通过实证分析是否下调养老保险统筹账户缴费率有助于提高养老金筹资效率,从而解决养老金支付困境。本文首先总括分析了统筹账户缴费率对养老基金征缴的影响,接着又分别从工资、就业和企业逃费三个角度分别论述统筹账户缴费率对养老保险基金征缴的影响。结果显示:统筹账户缴费每增加1%,将显著降低征缴率1.008%,挤出就业1.34%,挤出工资3.04%。这些都说明统筹账户高缴费率不利于征缴率的提高和劳动力市场的健康发展。适度下调统筹账户缴费率,拓宽养老保险筹资渠道,弹性延迟领取养老金年龄,不断完善职工工资制度,提高养老保险统筹层次以及统一征缴机构或有助于我国养老保险筹资效率的提高。本文主要分为以下几个部分:绪论介绍了本文的研究背景和研究意义分析国内外研究现状,阐述本文的研究思想、研究方法、结构安排以及创新点。第二章为养老保险的概念和基本理论。介绍了我国城镇职工基本养老保险制度的三个重要阶段和城镇职工基本养老保险基金的三种基本筹资模式以及相关的理论基础。第三章为统筹账户规模影响筹资效率的理论分析。分析了城镇职工养老保险筹资效率的影响因素,推导了统筹账户法定缴费率对征缴收入、就业、工资和逃费的影响。第四章为实证分析。通过实证分析养老保险统筹账户缴费率对征缴率以及对就业、工资、逃费等的影响,并在此基础上进行综合分析。第五章为政策建议。根据实证结果以及中国养老保险制度的发展现状及存在的问题,提出相关政策建议。第六章为结论。对本文的主要研究工作和不足进行总结。
[Abstract]:The higher contribution rate of pension insurance in our country has brought huge burden of payment to enterprises, which directly leads to the low efficiency of pension financing and the difficulty of payment of pension, etc. In addition, the aging of the population comes ahead of schedule. It is urgent to explore the solution to the dilemma of pension payment. This paper refers to the study of pension insurance at home and abroad. It is helpful to improve the efficiency of pension financing by analyzing whether to reduce the contribution rate of pension insurance as a whole. In order to solve the pension payment dilemma. Firstly, this paper analyzes the impact of the contribution rate of the overall account on the pension fund collection, and then respectively from the wage. This paper discusses the impact of the contribution rate of the overall plan account on the collection of pension insurance fund from the three angles of employment and enterprise escape fee. The result shows that every increase in the contribution of the overall plan account will significantly reduce the rate of collection by 1.008%. All these show that the high contribution rate of the overall account is not conducive to the increase of the collection rate and the healthy development of the labor market. We will broaden the channels for raising funds for old-age insurance, flexibly delay the age at which we receive pensions, and continuously improve the wage system for workers and staff. Raising the overall level of pension insurance and unifying the collection organization may help to improve the efficiency of raising funds for the endowment insurance in China. This article is mainly divided into the following parts:. The introduction introduces the research background and significance of this paper. This article elaborates the research thought, the research method. The second chapter is the concept and basic theory of endowment insurance. It introduces the three important stages of the basic endowment insurance system for urban workers and the three basic funds of the basic endowment insurance fund for urban workers. The third chapter is the theoretical analysis of the effect of the scale of the overall account on the financing efficiency. The paper analyzes the influencing factors of the financing efficiency of urban workers' pension insurance. This paper deduces the influence of the legal contribution rate of the overall plan account on the collection income, employment, wage and evading fee. Chapter 4th is the empirical analysis. Through the empirical analysis, the contribution rate of the endowment insurance overall account contribution rate to the collection rate, as well as to the employment, the wage. On the basis of this, the author makes a comprehensive analysis. Chapter 5th is the policy recommendations. According to the empirical results and the development of China's endowment insurance system and the existing problems. Put forward the relevant policy recommendations. 6th chapter as the conclusion. The main research work and shortcomings of this paper are summarized.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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