统筹养老金征缴的新思路——析以企业利润为基数的统筹养老金征缴制度  

The New Consideration to Collect Pool Retirement Pensions --the Collecting System Based on Enterprise's Profit

作　　者：马立军[1] 

机构地区：[1]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《市场与人口分析》2004年第3期26-30,共5页Market & Demographic Analysis

摘　　要：社会统筹养老金的本质属性是互济性和公平性,以企业职工工资总额为计缴基数的征缴制度无法保证企业养老负担的均衡,不能体现统筹养老金的互济性和公平性。以企业利润为基数的征缴制度可以克服原有制度的缺陷,平滑不同企业间的养老负担,为企业市场竞争提供公平的环境,促进国民经济的发展。The essential property of pool retirement pensions is mutuality and fairness. The collecting system in which the pension is calculated on employee s total wages cannot guarantee the balance of the pension burden to enterprise and cannot reflect the mutuality and fairness. Another collecting system based on enterprise's profits can eliminate the faults of old system by smoothing the pension burden, provide a fair environment for competition and promote the development of national economy.

关 键 词：养老金 征缴制度 企业利润 

分 类 号：F840.67[经济管理—保险]