《保险研究》20200308-《国资划转对企业职工基本养老保险降费空间影响的研究》（邓大松、张怡）

［摘   要］基于企业职工基本养老保险基金收支精算平衡原理,本文建立企业职工基本养老保险缴费率模型,探讨国资划转对企业职工基本养老保险降费空间的影响。研究发现,国资划转能为养老保险提供降费空间；但当前国资划转比例为养老保险提供的降费空间十分有限；若加大国资划转比例,养老保险降费空间可以提升。进一步研究改变缴费基数对国资划转为养老保险贡献的缴费空间的影响,发现缴费基数增加后,企业平衡缴费率降低,国资划转为养老保险降费率提供的空间减小。本文建议通过提高国有资产划转充实养老保险基金的比例、进行养老保险征管体制改革以做实缴费基数,从而改革和完善企业职工基本养老保险制度。

［关键词］企业职工基本养老保险；国资划转；降费空间

［基金项目］教育部人文社会科学研究青年基金项目“机关事业单位养老保险隐性债务、基金缺口与财务可持续性研究”（批准号：16YJC630152）。

［作者简介］邓大松,武汉大学社会保障研究中心学术委员会主任、教授,主要研究方向:社会保障理论与政策；张怡(通讯作者),武汉大学社会保障研究中心博士研究生,主要研究方向:养老保障与老年健康。

A Research on the Influence of Transferring State-owned Assets to Social Security Fund on the Decrease of Contribution to Basic Pension Insurance for Urban Employees

DENG Da-song，ZHANG Yi

Abstract：Based on the actuarial equilibrium principle of the basic pension insurance fund for urban employees,this paper built a model of the contribution rate of the basic pension insurance fund for urban employees,and explored the influence of transferring state-owned assets to social security fund on the room of reducing the contribution rate.It is found that this transfer can provide certain room for reducing the contribution rate,but the room is very limited at the current ratio of transfer.The increase in transfer ratio will create a larger room for decrease in contribution.This paper further studied the influence of changing the contribution base on the contribution to pension insurance on the basis of state-owned assets transfer.It finds that after the increase of contribution base,the equilibrium contribution rate of enterprises decreases,and the room of contribution rate decrease created by state-owned assets transfer decreases.This paper suggests that we should increase the ratio of state-owned assets transfer to boost the social pension insurance fund,reform the collection and management system of social pension insurance to solidify the contribution base,so as to reform and improve the basic pension insurance for urban employees.

Key words：basic pension insurance for urban employees; state-owned assets transferred to social security fund; the room for contribution rate decrease