城乡居民基本养老保险缴费标准的优化——以武汉市为例

发布时间：2018-03-14 23:16

本文选题：城乡居民基本养老保险　切入点：有效缴费标准　出处：《税务与经济》2017年02期 　论文类型：期刊论文

【摘要】：城乡居保的缴费标准关系到参保人养老金需求的满足程度和个人缴费的承受能力。以武汉市为例,利用ELES模型测算出城乡居保合意替代率,运用保险精算方法测算出城乡居保合意缴费标准,将其与城乡居保个人最大缴费能力进行比较发现:合意缴费标准高于绝大部分的现行缴费档次;城乡居民能负担得起绝大部分的现行缴费档次;城镇居民和缴费年限在28年及以上的农村居民,其最大缴费能力高于合意缴费标准,存在有效缴费标准区间。建议参照有效缴费标准来设定缴费档次;根据收入增长情况逐年提高缴费标准;提高最低缴费年限;鼓励居民长缴、多缴;适时改为强制缴费;努力增加居民收入。
[Abstract]:The standard of urban and rural residence insurance payment is related to the satisfaction of pension demand and the affordability of individual contributions. Taking Wuhan City as an example, the ELES model is used to calculate the desirable substitution rate of urban and rural residence insurance. Using the actuarial method to calculate the standard of urban and rural residential insurance payment, and compare it with urban and rural residents' maximum personal contribution capacity: the agreed standard of payment is higher than most of the current payment level; Urban and rural residents can afford the vast majority of the current payment levels; urban residents and rural residents with 28 or more years of payment shall have a maximum contribution capacity higher than the agreed standard. There is an effective payment standard interval. It is suggested to set the scale of payment according to the effective standard of payment; to increase the standard of payment year by year according to the growth of income; to improve the minimum period of payment; to encourage residents to pay longer and pay more; to change to compulsory payment in due course; Strive to increase residents' income.
【作者单位】：武汉大学社会保障研究中心;
【基金】：国家社会科学基金青年项目“新型农村社会养老保险风险识别与防范研究”(项目编号:12CGL078) 2015年江汉大学武汉研究院“武汉发展专项研究”重点项目“武汉市社会保障制度研究”(项目编号:jhdxwyy20151103)
【分类号】：F842.67

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