摘要
党的十九大报告提出要尽快实现养老保险全国统筹。要实现养老保险全国统筹,就需要降低社会保险费率。适时适当地降低社会保险费率,才能降低企业的逃缴率,有利于释放大量企业的潜能与活力,有利于扩大社会保险的覆盖率,有利于提高劳动力的参保率,有利于加快推进全国基础养老金统筹。该文依据供给学派代表人物拉弗尔(Arthur B Laffer)的"拉弗尔曲线",分析了社会保险费率与社保基金收入的关系,从最优的社会保险缴费率、参保率的大幅提高、缴费工资基数的纵向增长、缴费工资基数的横向调整等几个方面,提出了社会保险缴费率的降低并不会导致社保基金收入的下降。最后该文提出了降低社会保险费率的路径选择,以及提高社保基金收入的配套政策选择。
The 19 th CPC National Congress Report has put forward that the national pooling of endowment insurance should be realized as soon as possible.In order to achieve this goal,the social insurance premium rate should be lowered.Only when the social insurance premium rate is lowered timely and appropriately,the escaping rate of enterprises from the social insurance can be reduced,therefore beneficial for releasing the great potential and vitality of enterprises;enlarging the coverage rate of social insurance;increasing the insured rate of labor forces;accelerating the process of national pooling of pension system.Based upon the ＂ Laffer Curve＂ by Arthur B Laffer,the representative figure of ＂supply school of economics＂,this paper analyzes the relation between the social insurance premium rate and the social security fund income.From the perspective of optimal premium rate,the elevating insured rate,the increasing contribution base and the adjusting contribution rate,this paper demonstrates that the lowering of social insurance contribution rate will not lead to the decline of social security fund income.Finally,this paper has suggested the path selection of lowering the social insurance premium rate,and the selection of the supporting policy that increases social security fund income.
出处
《上海经济研究》
CSSCI
北大核心
2017年第12期57-65,共9页
Shanghai Journal of Economics
基金
国家社会科学基金一般项目(编号:12BGL087)
国家自然科学基金重大项目(批准号:71490734)
上海社会科学院院级招标课题(编号:ZBDX2017110006)
福州市重大社科规划项目(编号:2016FZ03)
关键词
社会保险
缴费率
社保基金
拉弗尔曲线
全国统筹
Social Insurance
Contribution Rate
Social Security Fund
Laffer CurveNational Pooling
