企业社会保险缴费成本与政策调整取向

发布时间：2018-06-25 18:51

本文选题：企业负担 + 社会保险　；参考：《社会保障评论》2017年01期

【摘要】：我国社会保险费率高于欧洲国家平均水平,接近欧洲福利国家水平,且主要表现为职工基本养老保险费率过高。导致这种现象的原因除赡养结构老化外,还与养老保险制度从现收现付转为部分积累后带来的"双重负担"密切相关;而地区分割统筹的现实格局则使这一"双重负担"主要落在了老工业基地身上,成为这些地区企业发展的重要影响因素。因此,有必要借鉴国际经验,对现行费率进行合理调整。可以采取的措施包括:尽快统一全国职工基本养老保险费率,同时把民营企业职工工资纳入社会平均工资统计口径,夯实缴费基数;划拨部分国有资产补充职工基本养老保险基金,加强保险基金的管理运营,在此基础上合理降低费率,为企业减负;大力发展包括企业年金在内的多层次社会保险体系,为进一步降低国家法定的基本社会保险费率创造条件。
[Abstract]:The social insurance rate of our country is higher than the average level of European countries, close to the level of European welfare state, and the main manifestation is that the basic old-age insurance rate of workers is too high. In addition to the aging of the maintenance structure, the causes of this phenomenon are closely related to the "double burden" brought about by the pension insurance system from pay-as-you-go to partial accumulation. The reality pattern of regional division and coordination makes this double burden mainly fall on the old industrial base and become an important influence factor for the development of enterprises in these areas. Therefore, it is necessary to draw lessons from international experience and make reasonable adjustments to the current rates. The measures that can be taken include: unifying the basic old-age insurance rate of the national staff and workers as soon as possible, at the same time bringing the salary of the staff and workers of the private enterprises into the statistical calibre of the average social wages, and ramming up the base To allocate some state-owned assets to supplement the basic pension insurance funds for workers and staff, to strengthen the management and operation of the insurance funds, to reasonably reduce the rates on this basis, to reduce the burden on enterprises, and to vigorously develop a multi-level social insurance system, including enterprise annuities, To further reduce the national legal basic social insurance rates create conditions.
【作者单位】：中国经济改革研究基金会;
【分类号】：F842.61

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