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目前我国正在进行工伤保险行业差别费率的修订工作,为了对划分行业风险类别和制定基础费率政策有所帮助,笔者选取德国、日本和我国台湾地区,对其行业差别费率的做法进行介绍和分析。德国、日本及我国台湾地区与我国大陆有诸多相同的背景,一是都实行工伤社会保险,二是都实行差别费率和浮动费率结合模式,三是工伤保险保障范围都为事故伤害、职业病和上下班交通事故。正因为如此,三地行业风险分类和差别费率制定的理念、方法和技术是值得学习和借鉴的。
At present, China is working on the revision of the differential rates for industrial injury insurance industry. In order to help the classification of industry risk categories and the establishment of a basic rate policy, the author selects Germany, Japan and Taiwan of China to introduce the practice of differentiating rates in their industries And analysis. Germany, Japan and Taiwan of China have many identical backgrounds with mainland China. First, they both implement industrial injury social insurance. Second, they all implement a combination of differential rates and floating rates. Third, the coverage of industrial injury insurance covers accidental injuries, occupational diseases And traffic accidents. Because of this, the concepts, methods and technologies for the development of industry risk classification and differential rates in the three places are worth learning from.