稳就业目标下养老保险单位费率水平研究  

Research on the Unit Rate Level of Endowment Insurance under the Goal of Stabilizing Employment

作　　者：周凤珍[1] 马媛 ZHOU Fengzhen;MA Yuan(School of Finance and Public Management,Anhui University of Finance&Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《江苏海洋大学学报（人文社会科学版）》2022年第1期92-101,共10页Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）

基　　金：安徽省哲学社会科学规划项目(AHSKY2017D05)。

摘　　要：就业与企业息息相关,稳定就业必须大力发展企业。当前我国企业社会保险缴费负担过重,主要因为养老保险单位费率设置过高。不同维度看,各类企业的社会保险缴费能力与其就业贡献差异较大,且二者基本呈现为负向关系。在就业优先导向下养老保险单位费率水平应依据缴费能力从低设置。在各类企业中,住宿餐饮和居民服务业的私营小微企业是吸纳就业能力最强而缴费能力最弱的类型代表,可以参照这类企业的缴费能力设置养老保险单位费率水平。Employment is closely related to enterprises.To stabilize employment,enterprises must be vigorously developed.At present,the payment burden of enterprise social insurance in China is too heavy,mainly because the unit rate of endowment insurance s is set too high.From different dimensions,there are great differences between the social insurance payment ability of various enterprises and their employment contribution,and the two basically show a negative relationship.Under the guidance of employment priority,the unit rate level of endowment insurance should be set from low according to the payment ability.Among all kinds of enterprises,private small and micro enterprises in accommodation,catering and residential service industry are the representatives of the type with the strongest employment ability and the weakest payment ability.The unit rate level of endowment insurance can be set by referring to the payment ability of such enterprises.

关 键 词：稳就业 养老保险 单位费率 就低原则 

分 类 号：F840.67[经济管理—保险]