城镇企业职工基本养老保险缴费基数由工资转向所得:基于比较优势的扬弃  

Changing the Contribution Base of Basic Old-Age Insurance for Urban Employees from Wage to Income:An Analysis Based on Comparative Advantages

作　　者：贾洪波[1] Jia Hongbo(School of Public Administration,Beihang University,Beijing 100191,China)

机构地区：[1]北京航空航天大学公共管理学院

出　　处：《社会保障评论》2023年第6期107-123,共17页Chinese Social Security Review

基　　金：国家自然科学基金面上项目“以所得为缴费基数的城镇职工基本养老保险缴费率优化模型与实证测算”(72074016);国家社会科学基金重大项目“中国人口老龄化对经济增长的影响路径与政策选择研究”(20&ZD077)。

摘　　要：在人口老龄化加剧、产业结构和就业结构转型的背景下,现行城镇企业职工基本养老保险以工资为基数缴费面临着不同行业之间缴费负担苦乐不均、城镇企业职工基本养老保险扩大覆盖面困难、费用征缴困难和缴费基数核算困难等挑战。城镇企业职工基本养老保险以所得为基数缴费,即企业以利润为基数缴费,职工以工资为基数缴费,自雇人员参照用人单位和职工缴费以自己一定收入为基数缴费具有比较优势。这有助于均衡不同行业之间的缴费负担、保持和扩大资金筹集规模、在相当程度上减少缴费基数核算困难和地区差异等,从而实现城镇企业职工基本养老保险制度可持续发展。以所得为缴费基数的城镇企业职工基本养老保险资金筹集在坚持福利供给主体多元化的同时,主张不同福利供给主体所得赖以形成的各种生产要素对应的产出参与到城镇企业职工基本养老保险资金筹集的过程,而非仅仅是劳动生产要素对应的产出参与到城镇企业职工基本养老保险资金筹集的过程,这是对传统福利多元化理论的扬弃。In the context of population aging and transformations in industrial and employment structures,the current wage-based contributions to Basic Old-age Insurance for Urban Employees(BOIUE)face challenges,including disparities in contribution burdens across industries,difficulties in expanding insurance coverage,collecting contributions,and calculating the contribution base.An income-based contribution system,wherein enterprises contribute based on profits,employees contribute based on wages,and self-employed individuals contribute based on their incomes,with reference to employer and employee contributions,off ers comparative advantages.Shifting to an income-based contribution model can help equalize contribution burdens across industries,sustain and expand the scale of funding,and signifi cantly reduce the complexity of calculating the contribution base and regional discrepancies.This transition aims to achieve the sustainable development of BOIUEE.While advocating for the diversifi cation of welfare providers,the income-based contribution model suggests that fi nancing should be tied to the outputs of various production factors,from which diff erent welfare providers derive their income,rather than solely relying on the outputs of labor.This shift represents an evolution of traditional welfare diversifi cation theory.

关 键 词：城镇企业职工基本养老保险 缴费基数 工资 所得 比较优势 

分 类 号：F842.67[经济管理—保险]