统筹养老金双基数征缴方案设计  

The Design of Dual Basement Collection about Basic Pensions

作　　者：黎民[1] 马立军[1] 

机构地区：[1]武汉大学社会保障研究中心

出　　处：《中国人口科学》2005年第3期44-50,共7页Chinese Journal of Population Science

摘　　要：双基数征缴的目的在于通过调整企业间的养老负担,保证统筹养老金的征缴率和征缴量。当前的统筹养老金可以分解为基础养老金和转轨成本两部分。在双基数征缴的具体实施过程中,可以以职工工资总额的7%-8%征缴基础养老金, 以企业税前利润的1%征缴转轨成本部分。以利润为基数征缴的部分是政府向企业的强制性借款,政府在日后应有计划地逐步偿还。The purpose of dual basement collection lies in distributing pension burden among the enterprises and ensuring the collecting rate and amount. The basic pensions currently comprise of true-basic pensions and cost of reform. When the ' dual basement' collection is put into force, we can collect the true-basic pensions at the rate of 7-8% on the base of total wages, and the cost of reform at 2-3 % on the profits before taxed. The pensions coming from the profits are regarded as the mandatory loan which the government borrows from enterprise, the government should repay this debt gradually in the future.

关 键 词：基数 方案设计 统筹 基础养老金 转轨成本 养老负担 具体实施 工资总额 税前利润 企业间 征缴率 强制性 政府 职工 借款 偿还 

分 类 号：F842.6[经济管理—保险]