摘要
在民营经济发展遭遇下行压力的形势下,降低社会保险费率成为企业减负、降成本的主要措施之一。五项社会保险费率经过2015年、2016年两轮下调后,企业基本养老保险费率是否能继续降低有待论证。本文对2005-2015年七省份基本养老保险实际费率和民营经济相关指标的实证分析发现,企业基本养老保险实际费率对地方民营经济发展存在负向影响,影响程度的地区性差异较大。研究结果显示,基本养老保险名义费率还有一定下调空间,但部分地区继续降低养老保险费率不具备政策可行性,而且降低养老保险费率未必能够真正有效地促进地方民营经济发展。
Under the downward pressure on the private economy, reducing social insurance rates has become one of the major measures to reduce the cost of the enterprises. After two consecutive drop of the fivesocial insurance rates in 2015 and 2016 whether the basic pension rate can be continue declined remains to be demonstrated. In this paper, the actual rates of basic pensions and private economy-related indicators in seven provinces from 2005 to 2015 were measured and analyzed. It has been found that the actual rate of basic pensions has a negative impact on the development of local private economy. But there is a big regional difference in the degree of influence.The Conclusion is the legal rates for basic pensions also have some spaces to cut. However, some regions continue to reduce pension rates in the near future without the policy feasibility.And reducing the pension rate may not be able to really and effectively promote the development of local private economy.
出处
《浙江社会科学》
CSSCI
北大核心
2018年第2期75-82,共8页
Zhejiang Social Sciences
基金
浙江省哲学社会科学规划项目"职业年金的发展定位及制度保障研究"(编号:15NDJC170YB)
浙江省大学生科技创新活动计划暨新苗人才计划项目"养老保险制度的单位负担及可持续发展研究"(编号:2016R403059)的阶段性研究成果
关键词
基本养老保险
缴费率
民营经济
basic pension
contribution rate
private economy
