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    职工基本养老保险缴费率下调空间研究——基于省级面板数据
张锐, 刘俊霞
中南财经政法大学 公共管理学院,湖北 武汉 430073
    Reduction Space of the Payment Rate in Employee Basic Old-Age Insurance——Based on Provincial Panel Data
    ZHANG Rui, LIU Jun-xia
School of Public Administration, Zhongnan University of Economics and Law, Wuhan 430073, China
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摘要 

针对国家提出的“适时适当降低社会保险费率”,基于2007—2014年省级的面板数据,通过建立个体固定效应模型对城镇职工基本养老保险缴费率下调空间进行研究。结果显示,在保持目前的替代率、制度赡养率和基金收支比条件下,仅有广东、浙江存在降低费率空间,在适度降低费率情况下,可以实现“降费不减收入、降费不减待遇、降费坚持精算平衡”的目的,相对于“名义”费率,各地区缴费率均存在下调空间。下调费率必须坚持提高统筹层次、降与征结合、扩与延并行、降低费率与提高替代率相协调。
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张锐
刘俊霞
关键词： 养老保险   缴费率   面板数据     
Abstract：

In response to the government proposal to “appropriately and timely reduce the social insurance rate”, this paper studies the space for reduction of the payment rate in basic old-age insurance for employees by means of constructing an entity fixed effect model. Adopting the provincial panel data, from 2007 to 2014, this paper reveals that under the conditions of maintaining the current substitution rate, the system support ratio and the fund income and expenditure ratio, only Guangdong and Zhejiang show the reduction space for a lower payment rate allowing the possibility of “a lower rate with actuarial balance, no less income or remuneration”. In contrast to nominal rate, there is space for reduction in every region. While reducing the rate, it must be ensured to improve wholistic management, to combine rate reduction with payment, to implement both expending the coverage of the old-age insurance and postponing the retirement age, and to coordinate a lower payment rate with higher replacement rate.
Keywords： Old-Age Insurance   Payment Rate   Panel Data     
收稿日期 2017-03-20; 接受日期 2018-02-07;
基金资助:

国家社会科学基金项目(16BSH046);教育部人文社会科学研究规划基金项目(17YJAZH119)
作者简介: 张锐(1973-),男,湖北随州人,博士研究生,副教授,主要从事劳动与社会保障研究;刘俊霞(1961-),女,辽宁大连人,教授,博士生导师,主要从事劳动与社会保障研究。
引用本文:   
张锐, 刘俊霞.职工基本养老保险缴费率下调空间研究——基于省级面板数据[J].  经济经纬, 2018,1: 138-145
ZHANG Rui, LIU Jun-xia.Reduction Space of the Payment Rate in Employee Basic Old-Age Insurance——Based on Provincial Panel Data[J]  Economic Survey, 2018,V35(1): 138-145
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http://www.jjjw.org.cn/CN/     或     http://www.jjjw.org.cn/CN/Y2018/V35/I1/138
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