低收入群体社会养老保险缴费减免补贴机制构建  

Structure on Derating and Subsidy Mechanism of Social Old-Age Insurance for Low Income Group

作　　者：伊宝德[1] 王国辉[1,2] 姜大鹏[3,4] 刘一凡[5] 

机构地区：[1]辽宁工程技术大学公共管理与法学院 [2]辽宁工程技术大学辽宁资源型城市可持续发展研究基地 [3]辽宁省人民政府办公厅应急保障处 [4]辽宁工程技术大学工商管理学院 [5]辽宁工程技术大学公共管理与法学院劳动与社会保障系

出　　处：《理论界》2016年第5期48-53,共6页Theory Horizon

基　　金：2013年教育部新世纪优秀人才支持计划项目"社会养老保险缴费减免补偿问题研究"(NCET-13-0843);辽宁资源型城市可持续发展研究的阶段性研究成果

摘　　要：低收入群体的养老保险参保、续保问题,已成为其必须面对、仅凭自身经济负担能力又无法解决的难题,更是政府亟待解决的社会热点、难点问题。唯有根据低收入群体缴费能力严重不足的实际,借助政府的养老保险缴费减免补贴政策,通过调低缴费基数、豁免统筹账户缴费、折抵个人账户缴费等举措,分担低收入群体过重的缴费压力,资助其参保、续保,借助政府、低收入群体的通力合作,缓解养老保险面临的公平性挑战。The problems of low income group to participate in or renewal of insurances have become not only the avoidless difficulties that they cannot afford and solve,but also the social hotspots and difficulties for government.Only according to the reality that payment ability of low income group is seriously poor,with the help of the payment,derating and subsidy policy of old-age insurance by government,by means of reducing payment base,exempting pooling account payment,and offsetting personal account payment,to share responsibility for the heavy payment pressure for low income group,aid them financially to participate in and renewal of insurances,by the cooperation between government and low income group,the fairness challenges that endowment insurance faces can be relieved.

关 键 词：低收入群体 养老保险 缴费能力 缴费豁免 缴费补贴 

分 类 号：C913.7[经济管理]