摘要
统筹养老金征缴困难的重要原因,在于制度设计的养老负担超过了很多企业的承受能力。作为解决这一困难的新思路,笔者主张,统筹养老金的筹措除保留代际之间的互济功能外,还应增加企业间互济这一新渠道,即在一定的缴费率空间里,盈利多的企业多缴一点,盈利少的企业少缴一点。这种"双基数"征缴办法,使企业养老负担的一部分与职工工资总额挂钩,另一部分与企业利润水平挂钩,从而使养老金给企业造成的财务负担更合理,也能实现更高的征缴率。
One of the most important causes for the trouble in collecting basic pensions is that the burden designed by current system goes beyond the financial capacity of most enterprises. How to solve this problem? The authors propose to take the mutual support among enterprises besides support based on inter-generational compensation. Namely, limited in certain contributing rate, the enterprises with more profits contribute more pensions while the less contribute less. Therefore, one part of the pension burden relates to total wage, the other part relates to total profits. This will make the pension burden more reasonable and collect more pensions for elderly.
出处
《中国软科学》
CSSCI
北大核心
2004年第3期1-4,10,共5页
China Soft Science
