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中央与地方社会保障责任划分集中体现在养老保险责任划分上。本文提出两种模式,一是“统账全分、全国统筹”,即改养老保险统筹缴费为养老保险税,相应收支归中央,基础养老金全国统筹,结余划转给全国社会保障基金;个人账户保留“费”,收支归地方,目标替代率以上部分的养老待遇由地方补充养老保险解决,结余由地方做实个人账户。二是“统账对分、省级统筹”过渡模式,即养老保险统筹收入作为共享税,中央与地方各半分成,固化的养老保险债务由中央与地方按不同比例分担,个人账户缴费收支结余归地方,养老保险制度运行集中由省级管理。
The division of responsibility of social security between the central and local governments is embodied in the division of responsibility of pension insurance. This paper proposes two modes: one is “the whole system is classified as a whole and the whole country is integrated”, that is to say, the overall contribution for the reform of old-age insurance is the pension insurance tax, the corresponding receipts and payments belong to the central government and the basic pension is nationally coordinated and the balance is transferred to the national social security fund; Personal accounts to retain “fees”, reimbursement to the local target replacement rate above part of the pension treatment by the local supplementary pension insurance, the balance of local personal accounts. The second is the transitional pattern of “split the whole amount of accounts with each other at the provincial level”, that is, the overall income of pension insurance is shared tax and the central and local governments are divided into two halves. The solidified endowment insurance debt is distributed in different proportions by the central and local governments, Balance to the local, the pension system run centrally by the provincial management.