基于代际公平的城镇职工基本养老保险最优缴费率研究  

Research on Optimal Contribution Rate of Basic Pension Insurance System for Urban Employees Based on Inter-generational Equity

作　　者：刘昌平[1] 毛婷[1] 常懿心 LIU Changping;MAO Ting;CHANG Yixin

机构地区：[1]武汉大学社会保障研究中心,湖北武汉430072 [2]兰州大学经济学院,甘肃兰州730107

出　　处：《社会保障研究》2021年第1期43-53,共11页Social Security Studies

基　　金：教育部人文社会科学研究规划基金项目“基础养老金全国统筹的实施路径及影响研究——基于购买力平价指数的养老金精算平衡”(批准号:17YJA630054)的阶段性成果。

摘　　要：代际公平是现收现付制养老保险制度的内在价值基础。本文运用代际核算方法分析降费对我国城镇职工基本养老保险制度代际公平性的影响,发现降费前制度的代际不公平性凸显,同代男性职工的缴费负担明显高于女性,而统筹账户缴费率的降低能在一定程度上改善代际公平。基于此,本文设计6种不同的统筹账户降费方案来考察继续降低缴费率对代际公平性的影响,结果显示:随着缴费率的继续降低,各世代对制度的贡献在一定程度上被“熨平”,同时不同性别内部各世代的差异越来越小。基于不平衡性百分比和终身净税率测定的综合结果,13%的缴费率为能够实现相对代际公平的最优缴费率。随着社会保险费征缴机构的调整以及新一轮降费的推进,应当在合适的时间进一步将缴费率降至13%。Inter-generational equity is the intrinsic value basis of the pay-as-you-go pension insurance system.By using the inter-generational accounting method,this paper analyzes the influence of reducing contribution rate on the inter-generational equity of basic pension system for urban employees in China.It is found that before the contribution rate reduction,the inter-generational inequity of the system is prominent,and the contribution burden of male employees in the same generation is significantly higher than that of female employees.In addition,the reduction of pooling account contribution rate can improve the inter-generational equity to some extent.Based on this,six different schemes are designed to study the impact of continuously reducing the contribution rate on inter-generational equity.The results show that as contribution rate continues to fall,the contribution of each generation to the system is smoothed out to some extent and within the men group and the women group,the gap between generations is getting smaller.Based on the combined measurement results of unbalanced percentage and lifetime net tax rate,13%is the optimal contribution rate that can achieve relative inter-generational equity.With the adjustment of the collecting institutions of social insurance premiums and the promotion of a new round of reduction,the contribution rate should be further reduced to 13%at an appropriate time.

关 键 词：代际核算方法 代际公平 城镇职工基本养老保险 

分 类 号：F81[经济管理—财政学]