《保险研究》20190209-《严征缴能否降低城镇职工养老保险费率？》（郭瑜、张寅凯）

［摘   要］自2019年起,我国社会保险费交由税务部门统一征收。该方案引发了社会各界的关注,其核心在于社会保险缴费的费基与费率问题。本文通过精算方法模拟测算了该政策实施后的城镇职工养老保险最低制度缴费率,探究夯实费基后城镇职工基本养老保险缴费率的下调空间。研究结果显示:夯实费基为降低制度缴费率提供了条件,有助于减轻企业的社保负担；夯实费基对制度缴费率下调具有边际递减效应。本文建议国家应出台税务部门统一征费的配套措施以降低企业和个人的负担,同时利用这一契机解决我国养老保险制度存在的深层问题。

［关键词］城镇职工基本养老保险；社保征收；费率；夯实费基；下调空间

［基金项目］国家自然科学基金资助项目“现代化变迁下中国老年人的代际关系、养老需求与主观福祉”(批准号:71704181)。

［作者简介］郭瑜,中国人民大学劳动人事学院社会保障系主任、副教授,研究方向:养老保险、社会救助；张寅凯(通讯作者),中国人民大学劳动人事学院硕士生,研究方向:养老保险、社会保障理论与政策。

Can Stringent Contribution Collection Reduce Contribution Rate of Basic Social Pension Insurance for Urban Employees

GUO Yu,ZHANG Yin-kai

Abstract：Since 2019,China’s social insurance premiums started to be uniformly collected by the tax authorities.This reform has aroused the attention of all sectors of society,and the core issue lies with the fee base and social insurance contribution rates.In this paper,the actuarial method was used to simulate and calculate the minimum institutional contribution rate for urban employees’ social pension insurance after the implementation of this policy,in order to explore the room for rate reduction for the basic pension insurance contribution with the actual fee base.The results showed that the actual fee base provided room for reducing the institutional contribution rate,which helped to reduce the social insurance burden of enterprises;the actual fee base had a marginal diminishing effect on the institutional contribution rate reduction.This paper suggested that government should introduce supporting measures for social insurance to reduce the burden on enterprises and individuals,and at the same time make good use of uniform collection by the taxation department to solve the deep-rooted problems in China’s social pension insurance system.

Key words：basic social pension insurance for urban employees;contribution rate;actual social insurance base;room for reduction