公职人员养老权益状况个案分析  

Case Study on Vested Pension- Benefits of Public Employees

作　　者：闫俊[1] 杨燕绥[2] 

机构地区：[1]北京物资学院,北京101149 [2]清华大学公共管理学院,北京100084

出　　处：《社会保障研究》2015年第4期3-7,共5页Social Security Studies

摘　　要：国务院决定自2014年10月1日起,改革机关事业单位工作人员退休制度,并轨加入现行企业职工养老保险计划。新政规定,单位合计费率20%+8%、个人费率8%+4%。本文基于养老保险及职业年金个税优惠政策,对实行养老保险新政后的公职人员养老权益个案进行仿真测算,指出损益变动趋势,找出敏感因素,给出职业年金个税负担最低的领取年数,供决策者参考。在此基础上,本文提出维护公职人员养老权益和改进养老保险制度的政策建议。Since October 1,2014 ,the State Council decided to reform the retirement system of the government departments and institutions. The new socialized old - age insurance system will cover both urban workers and public employees. This paper has a case study dealing with vested pension - benefits of public employees＇ under socialized old -age insurance,whose results is proved rather closed to the real salary incomes. Under the deferred taxation policy on occupation annuity＇ s IIT, this paper will answer the fluctuant trend of pension - benefits; find out the minimum term of drawing annuity ＇ s benefits ; give some suggestions to promote public employees ＇ old - age insurance policy.

关 键 词：公职人员 养老权益 仿真测算 

分 类 号：D630.3[政治法律—政治学] D922.182.3[政治法律—中外政治制度]