费率水平、费率结构：社会保险缴费的国际比较  

An International Comparison of Social Insurance Contribution:Level and Structure

作　　者：杨翠迎[1] 汪润泉 程煜 

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《经济体制改革》2018年第2期152-158,共7页Reform of Economic System

基　　金：本文系国家自然科学基金项目“基于就业促进和生活保护的社会保险制度费率调整与保障功能优化研究”(71673176)、国家自然科学基金项目“基于公平分配与就业促进的社会保障待遇标准、待遇梯度及其调整机制研究”(71373152)以及研究生创新基金项目“与保障功能关联的企业职工养老保险糊度费率水平研究”(CXJJ-2016-393)的研究成果.

摘　　要：各个国家社会保险费率水平和费率结构的变动趋势不同,欧洲国家费率水平最高但有下降趋势,非洲、美洲国家费率水平较低但有上升趋势,且非洲国家雇主费率上升较快而美洲国家雇员费率上升较快。中国社会保险费率高居全球前十位,且主要体现为养老保险费率以及雇主费率过高。老龄化和费率关系的实证分析表明,在世界范围内老龄化与费率具有正向关系,但其相关性在弱化,且中国的老龄化程度与其费率水平具有不相称性。Social insurance fee varies among countries. The contribution rate is highest in European countries with a downward trend. Africa and America has a low contribution rate with a upward trend. Employers＇ contribution rtae grows faster than employees＇ in African countries, but in American countries , it＇s the other way around. China＇s social insurance rates are top 10 in the world, and the old-age insurance and the employers take a big contribution rate . There＇s a positive relationship between contribution rate and population aging, but the relationship is weakening, which could not explain China＇s high contribution rate.

关 键 词：社会保险 费率水平 费率结构 人口老龄化 

分 类 号：F840.61[经济管理—保险]