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养老保险全国统筹的实现路径与配套改革

来源: 南方日报网络版     时间: 2019年05月22日 08:57:34
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(养)(老)(保)(险)(全)(国)(统)(筹)(的)(实)(现)(路)(径)(与)(配)(套)(改)(革)(
武)(汉)(科)(技)(大)(学)(金)(融)(证)(券)(研)(究)(所)(所)(长)(董)(登)(新)(教)(授)(
(中)(国)(养)(老)(金)(融)(50人)(论)(坛)(核)(心)(成)(员)()
  十)(九)(大)(报)(告)(第)(一)(次)(明)(确)(作)(出)(“尽)(快)(实)(现)(养)(老)(保)(险)(全)(国)(统)(筹)(”的)(决)(策)(,“尽)(快)(”二)(字)(表)(达)(的)(是)(时)(代)(紧)(迫)(感)(、历)(史)(使)(命)(感)(,不)(能)(拖)(延)(。实)(现)(养)(老)(保)(险)(全)(国)(统)(筹)(,应)(该)(成)(为)(2020年)(全)(面)(建)(成)(小)(康)(社)(会)(的)(内)(在)(要)(求)(,也)(是)(人)(民)(获)(得)(感)(、安)(全)(感)(、幸)(福)(感)(的)(重)(要)(组)(成)(部)(分)(。
  2018年)(6月)(13日)(,国)(务)(院)(发)(布)(《关)(于)(建)(立)(企)(业)(职)(工)(基)(本)(养)(老)(保)(险)(基)(金)(中)(央)(调)(剂)(制)(度)(的)(通)(知)(》(以)(下)(简)(称)(“通)(知)(”),这)(标)(志)(着)(我)(国)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(的)(实)(现)(路)(径)(、时)(间)(节)(点)(、步)(骤)(进)(程)(及)(最)(终)(方)(案)(已)(经)(水)(落)(石)(出)(,接)(下)(来)(就)(是)(具)(体)(实)(施)(,付)(诸)(行)(动)(,这)(是)(一)(件)(令)(人)(振)(奋)(的)(重)(大)(民)(生)(举)(措)(。
  从)(“通)(知)(”条)(款)(及)(人)(社)(部)(答)(记)(者)(问)(的)(相)(关)(内)(容)(,我)(们)(可)(以)(梳)(理)(出)(尽)(快)(实)(现)(养)(老)(保)(险)(全)(国)(统)(筹)(“三)(步)(走)(”的)(清)(晰)(思)(路)(及)(实)(施)(步)(骤)(:第)(一)(步)(,从)(2018年)(7月)(1日)(开)(始)(正)(式)(实)(施)(中)(央)(调)(剂)(制)(度)(;第)(二)(步)(,截)(止)(2020年)(底)(,全)(面)(实)(现)(真)(正)(意)(义)(上)(的)(省)(级)(统)(筹)(,也)(就)(是)(实)(现)(企)(业)(职)(工)(基)(本)(养)(老)(保)(险)(省)(级)(统)(收)(统)(支)(,结)(束)(地)(级)(市)(或)(县)((市)()统)(收)(统)(支)(的)(历)(史)(;第)(三)(步)(,从)(2021年)(开)(始)(,正)(式)(实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)((全)(国)(统)(收)(统)(支)(),这)(是)(最)(后)(的)(“临)(门)(一)(脚)(”。
  养)(老)(保)(险)(全)(国)(统)(筹)(最)(核)(心)(的)(理)(念)(,就)(是)(在)(公)(平)(与)(效)(率)(兼)(顾)(的)(前)(提)(下)(,实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(收)(统)(支)(的)(“大)(一)(统)(”制)(度)(,它)(既)(体)(现)(制)(度)(公)(平)(,消)(除)(地)(区)(之)(间)(的)(制)(度)(差)(异)(,同)(时)(也)(体)(现)(制)(度)(效)(率)(,有)(利)(于)(充)(分)(发)(挥)(职)(工)(养)(老)(保)(险)(基)(金)(的)(规)(模)(效)(应)(及)(在)(全)(国)(范)(围)(内)(互)(助)(共)(济)(的)(功)(能)(作)(用)(,同)(时)(维)(持)(保)(险)(精)(算)(平)(衡)(下)(的)(制)(度)(高)(效)(与)(可)(持)(续)(。
  实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(,是)(一)(个)(系)(统)(工)(程)(,它)(不)(单)(单)(是)(全)(国)(统)(收)(统)(支)(的)(问)(题)(,还)(必)(须)(多)(措)(并)(举)(、配)(套)(改)(革)(、同)(步)(推)(进)(。养)(老)(保)(险)(全)(国)(统)(筹)(,既)(是)(我)(国)(缴)(费)(型)(社)(会)(保)(障)(制)(度)(领)(域)(的)(一)(次)(重)(大)(改)(革)(,同)(时)(,更)(是)(我)(国)(养)(老)(保)(障)(体)(系)(三)(支)(柱)(整)(合)(的)(一)(次)(重)(大)(机)(遇)(。因)(此)(,我)(们)(必)(须)(从)(战)(略)(高)(度)(进)(行)(顶)(层)(制)(度)(再)(设)(计)(,把)(握)(历)(史)(时)(机)(,大)(胆)(推)(进)(改)(革)(。
  (一)()养)(老)(保)(险)(全)(国)(统)(筹)(与)(“社)(保)(降)(费)(”必)(须)(同)(步)(推)(进)(
  众)(所)(周)(知)(,基)(本)(养)(老)(保)(险)(的)(缴)(费)(率)(与)(替)(代)(率)(是)(相)(互)(匹)(配)(、密)(不)(可)(分)(的)(。一)(般)(地)(,高)(替)(代)(率)(必)(须)(要)(有)(高)(缴)(费)(率)(来)(支)(撑)(;而)(较)(低)(的)(缴)(费)(率)(则)(只)(能)(支)(持)(较)(低)(的)(替)(代)(率)(。根)(据)(国)(际)(惯)(例)(,作)(为)(第)(一)(支)(柱)(的)(基)(本)(养)(老)(保)(险)((公)(共)(养)(老)(金)(),其)(制)(度)(定)(位)(应)(该)(是)(为)(国)(民)(养)(老)(提)(供)(底)(线)(保)(障)(,并)(能)(防)(止)(老)(年)(贫)(困)(。这)(一)(“底)(线)(保)(障)(”的)(制)(度)(定)(位)(,表)(明)(基)(本)(养)(老)(保)(险)(的)(给)(付)(替)(代)(率)(不)(可)(能)(太)(高)(,进)(而)(与)(之)(相)(匹)(配)(的)(缴)(费)(率)(也)(不)(宜)(过)(高)(。
  目)(前)(,我)(国)(职)(工)(基)(本)(养)(老)(保)(险)(总)(缴)(费)(率)(最)(高)(水)(平)(仍)(为)(28%,其)(中)(,雇)(主)(缴)(费)(率)(为)(20%,雇)(员)(缴)(费)(率)(为)(8%。根)(据)(世)(界)(劳)(工)(组)(织)(对)(148个)(国)(家)(的)(统)(计)(,基)(本)(养)(老)(保)(险)(雇)(主)(费)(率)(超)(过)(20%的)(国)(家)(仅)(有)(20个)(,而)(雇)(员)(费)(率)(超)(过)(8%的)(国)(家)(也)(只)(有)(38个)(。相)(比)(之)(下)(,我)(国)(职)(工)(基)(本)(养)(老)(保)(险)(的)(总)(缴)(费)(率)(是)(严)(重)(偏)(高)(的)(,尤)(其)(是)(雇)(主)(缴)(费)(负)(担)(过)(重)(。目)(前)(我)(国)(企)(业)(职)(工)(基)(本)(养)(老)(保)(险)(替)(代)(率)(同)(样)(维)(持)(在)(66%的)(高)(水)(平)(,而)(欧)(美)(国)(家)(替)(代)(率)(则)(大)(多)(为)(40%左)(右)(,这)(给)(我)(国)(中)(央)(财)(政)(及)(全)(国)(统)(筹)(带)(来)(了)(较)(大)(的)(困)(难)(和)(压)(力)(。
  我)(国)(职)(工)(基)(本)(养)(老)(保)(险)(一)(直)(采)(用)(高)(缴)(费)(率)(支)(撑)(高)(替)(代)(率)(,其)(主)(要)(原)(因)(有)(两)(个)(:一)(是)(转)(制)(成)(本)(与)(历)(史)(欠)(账)(无)(法)(在)(短)(期)(内)(划)(转)(弥)(补)(,我)(们)(只)(能)(选)(择)(高)(缴)(费)(率)(;二)(是)(私)(人)(养)(老)(金)(计)(划)(覆)(盖)(面)(窄)(,参)(与)(率)(低)(,一)(直)(无)(法)(普)(及)(推)(广)(,我)(们)(只)(能)(选)(择)(高)(替)(代)(率)(。这)(一)(切)(都)(使)(得)(基)(本)(养)(老)(保)(险)(成)(为)(国)(民)(养)(老)(保)(障)(的)(唯)(一)(依)(靠)(,高)(替)(代)(率)(风)(险)(只)(能)(由)(高)(缴)(费)(率)(来)(覆)(盖)(化)(解)(,结)(果)(导)(致)(职)(工)(基)(本)(养)(老)(保)(险)(统)(筹)(层)(次)(难)(以)(提)(高)(,即)(便)(实)(现)(省)(级)(统)(筹)(,也)(是)(困)(难)(重)(重)(。
  然)(而)(,随)(着)(人)(口)(老)(龄)(化)(加)(剧)(,我)(国)(60岁)(以)(上)(的)(老)(年)(人)(口)(已)(达)(2.4亿)(,国)(民)(养)(老)(已)(成)(为)(不)(可)(忽)(视)(的)(重)(大)(民)(生)(主)(题)(。然)(而)(,我)(国)(职)(工)(基)(本)(养)(老)(保)(险)(的)(高)(缴)(费)(率)(与)(高)(替)(代)(率)(,直)(接)(挤)(压)(了)(第)(二)(、三)(支)(柱)(私)(人)(养)(老)(金)(生)(存)(与)(发)(展)(的)(制)(度)(空)(间)(,因)(此)(,我)(们)(有)(必)(要)(通)(过)(降)(低)(缴)(费)(率)(和)(替)(代)(率)(,让)(第)(一)(支)(柱)(的)(基)(本)(养)(老)(保)(险)(回)(归)(制)(度)(本)(源)(,并)(给)(第)(二)(、三)(支)(柱)(腾)(出)(发)(展)(空)(间)(。与)(此)(同)(时)(,我)(国)(经)(历)(40年)(改)(革)(开)(放)(,经)(济)(转)(型)(、产)(业)(升)(级)(迫)(在)(眉)(睫)(,企)(业)(需)(要)(通)(过)(减)(税)(降)(费)(来)(增)(强)(创)(新)(动)(力)(,促)(进)(高)(质)(量)(经)(济)(发)(展)(。
  为)(了)(促)(进)(经)(济)(转)(型)(升)(级)(、给)(企)(业)(降)(费)(减)(负)(,从)(2015年)(开)(始)(,国)(务)(院)(率)(先)(从)(失)(业)(保)(险)(、工)(伤)(保)(险)(、生)(育)(保)(险)(三)(个)(“小)(险)(种)(”启)(动)(社)(保)(降)(费)(改)(革)(,这)(是)(自)(1990年)(代)(我)(国)(开)(始)(建)(立)(现)(代)(社)(会)(保)(险)(制)(度)(以)(来)(第)(一)(次)(尝)(试)(社)(保)(降)(费)(。经)(过)(2015-2017年)(多)(轮)(社)(保)(降)(费)(,目)(前)(失)(业)(保)(险)(总)(费)(率)(已)(从)(3%降)(至)(1%,工)(伤)(保)(险)(平)(均)(费)(率)(已)(从)(1%降)(至)(0.75%,生)(育)(保)(险)(平)(均)(费)(率)(则)(从)(1%降)(至)(0.5%。很)(显)(然)(,这)(三)(个)(小)(险)(种)(的)(合)(计)(总)(费)(率)(已)(从)(5%降)(至)(3%以)(内)(,再)(无)(降)(费)(空)(间)(可)(言)(。
  实)(际)(上)(,在)(社)(保)(五)(险)(中)(,职)(工)(基)(本)(养)(老)(保)(险)(与)(职)(工)(基)(本)(医)(疗)(保)(险)(是)(最)(重)(要)(的)(两)(个)(险)(种)(,二)(者)(缴)(费)(率)(最)(高)(、基)(金)(积)(累)(规)(模)(最)(大)(,但)(其)(收)(支)(平)(衡)(压)(力)(也)(是)(最)(大)(的)(。其)(中)(,职)(工)(基)(本)(医)(疗)(保)(险)(雇)(主)(缴)(费)(率)(为)(6%、雇)(员)(缴)(费)(率)(为)(2%,相)(比)(其)(他)(国)(家)(,其)(总)(费)(率)(水)(平)(应)(该)(是)(大)(体)(适)(度)(的)(,它)(几)(乎)(没)(有)(降)(费)(的)(空)(间)(,因)(此)(,在)(2015年)(以)(来)(的)(多)(轮)(社)(保)(降)(费)(中)(,职)(工)(基)(本)(医)(疗)(保)(险)(是)(唯)(一)(未)(降)(费)(的)(社)(保)(项)(目)(。
  然)(而)(,在)(社)(保)(五)(险)(中)(最)(值)(得)(我)(们)(关)(注)(的)(是)(职)(工)(基)(本)(养)(老)(保)(险)(,虽)(然)(其)(“名)(义)(”总)(费)(率)(高)(达)(28%(雇)(主)(费)(率)(20%,雇)(员)(费)(率)(8%),并)(成)(为)(全)(球)(最)(高)(的)(缴)(费)(率)(之)(一)(,但)(在)(多)(轮)(社)(保)(降)(费)(中)(,雇)(主)(缴)(费)(率)(却)(仅)(下)(调)(了)(一)(个)(百)(分)(点)(,而)(雇)(员)(缴)(费)(率)(维)(持)(现)(状)(不)(变)(。
  很)(显)(然)(,在)(我)(国)(三)(支)(柱)(养)(老)(保)(障)(体)(系)(尚)(未)(建)(成)(的)(情)(况)(下)(,第)(二)(、三)(支)(柱)(的)(私)(人)(养)(老)(金)(储)(备)(仍)(无)(法)(分)(担)(第)(一)(支)(柱)(的)(养)(老)(负)(担)(,如)(果)(贸)(然)(大)(幅)(降)(低)(职)(工)(基)(本)(养)(老)(保)(险)(费)(率)(,则)(无)(法)(支)(撑)(高)(替)(代)(率)(的)(公)(共)(养)(老)(金)(支)(付)(。然)(而)(,过)(高)(的)(缴)(费)(率)(必)(然)(会)(影)(响)(企)(业)(参)(保)(及)(足)(额)(缴)(费)(的)(积)(极)(性)(,当)(然)(也)(会)(障)(碍)(统)(筹)(层)(次)(的)(提)(高)(,即)(便)(硬)(性)(实)(现)(全)(国)(统)(筹)(,畸)(高)(的)(缴)(费)(率)(和)(替)(代)(率)(,将)(会)(让)(中)(央)(财)(政)(不)(堪)(重)(负)(,最)(终)(可)(能)(危)(及)(制)(度)(的)(有)(效)(性)(与)(可)(持)(续)(性)(。
  因)(此)(,要)(想)(尽)(快)(实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(,一)(方)(面)(,必)(须)(大)(幅)(降)(低)(第)(一)(支)(柱)(公)(共)(养)(老)(金)(的)(缴)(费)(率)(及)(替)(代)(率)(,另)(一)(方)(面)(,必)(须)(全)(面)(普)(及)(第)(二)(支)(柱)(企)(业)(年)(金)(和)(职)(业)(年)(金)(,并)(大)(力)(发)(展)(第)(三)(支)(柱)(个)(人)(养)(老)(金)(储)(备)(。只)(有)(这)(样)(,才)(能)(实)(质)(性)(地)(提)(高)(制)(度)(的)(覆)(盖)(面)(及)(参)(保)(率)(,并)(将)(名)(义)(缴)(费)(率)(变)(成)(实)(际)(缴)(费)(率)(,从)(而)(为)(实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(奠)(定)(坚)(实)(的)(物)(质)(基)(础)(。
  2018年)(9月)(6日)(,国)(务)(院)(总)(理)(李)(克)(强)(主)(持)(召)(开)(国)(务)(院)(常)(务)(会)(议)(。会)(议)(强)(调)(,在)(社)(保)(征)(收)(机)(构)(改)(革)(到)(位)(前)(,各)(地)(要)(一)(律)(保)(持)(现)(有)(征)(收)(政)(策)(不)(变)(,同)(时)(抓)(紧)(研)(究)(适)(当)(降)(低)(社)(保)(费)(率)(,确)(保)(总)(体)(不)(增)(加)(企)(业)(负)(担)(,以)(激)(发)(市)(场)(活)(力)(,引)(导)(社)(会)(预)(期)(向)(好)(。
  这)(里)(所)(讲)(的)(“抓)(紧)(研)(究)(适)(当)(降)(低)(社)(保)(费)(率)(”,目)(标)(所)(指)(已)(经)(十)(分)(明)(确)(,三)(个)(小)(险)(种)(以)(及)(医)(保)(,已)(无)(降)(费)(空)(间)(,接)(下)(来)(社)(保)(进)(一)(步)(降)(费)(的)(唯)(一)(目)(标)(,就)(只)(剩)(下)(雇)(主)(缴)(费)(率)(畸)(高)(的)(职)(工)(基)(本)(养)(老)(保)(险)(,而)(且)(其)(降)(费)(总)(幅)(度)(可)(能)(具)(有)(较)(大)(的)(想)(像)(空)(间)(。
  (二)()整)(合)(“三)(金)(”制)(度)(,为)(养)(老)(保)(险)(全)(国)(统)(筹)(分)(流)(减)(压)(
  事)(实)(上)(,社)(保)(降)(费)(与)(企)(业)(减)(负)(是)(性)(质)(不)(同)(的)(两)(个)(概)(念)(。社)(保)(是)(民)(生)(,是)(企)(业)(社)(会)(责)(任)(的)(底)(线)(,因)(此)(,社)(保)(降)(费)(应)(该)(做)(加)(减)(法)(、做)(制)(度)(整)(合)(,而)(不)(是)(单)(纯)(的)(为)(企)(业)(减)(负)(,更)(不)(是)(推)(脱)(企)(业)(社)(会)(责)(任)(。
  目)(前)(我)(国)(三)(支)(柱)(养)(老)(保)(障)(体)(系)(的)(基)(本)(特)(征)(是)(:第)(一)(支)(柱)(独)(大)(,第)(二)(支)(柱)(弱)(小)(,第)(三)(支)(柱)(空)(白)(。我)(们)(将)(第)(一)(支)(柱)(养)(老)(金)(称)(为)(“公)(共)(养)(老)(金)(”,而)(将)(第)(二)(、三)(支)(柱)(养)(老)(金)(称)(为)(“私)(人)(养)(老)(金)(”。在)(第)(一)(支)(柱)(职)(工)(基)(本)(养)(老)(保)(险)(大)(幅)(下)(调)(缴)(费)(率)(及)(替)(代)(率)(的)(同)(时)(,第)(二)(支)(柱)(企)(业)(年)(金)(和)(职)(业)(年)(金)(必)(须)(补)(位)(扶)(正)(,以)(弥)(补)(第)(一)(支)(柱)(替)(代)(率)(下)(降)(后)(养)(老)(保)(障)(的)(不)(足)(。
  众)(所)(周)(知)(,美)(国)(政)(府)(是)(世)(界)(上)(赤)(字)(与)(外)(债)(最)(庞)(大)(的)(政)(府)(,美)(国)(人)(基)(本)(上)(不)(怎)(么)(存)(款)(、也)(不)(囤)(房)(,但)(他)(们)(一)(人)(数)(卡)(在)(手)(、刷)(遍)(全)(球)(无)(忧)(愁)(,然)(而)(,3亿)(美)(国)(人)(却)(拥)(有)(28万)(亿)(美)(元)(的)(私)(人)(养)(老)(金)(总)(储)(备)(,它)(占)(全)(美)(家)(庭)(金)(融)(资)(产)(的)(比)(重)(高)(达)(35%,这)(才)(是)(美)(国)(人)(及)(美)(国)(家)(庭)(最)(大)(的)(财)(富)(和)(底)(气)(。
  相)(比)(之)(下)(,我)(国)(14亿)(人)(口)(的)(私)(人)(养)(老)(金)(总)(储)(备)(仅)(为)(1.3万)(亿)(元)(人)(民)(币)(,国)(民)(养)(老)(只)(有)(单)(一)(支)(柱)(的)(职)(工)(基)(本)(养)(老)(保)(险)(,作)(为)(第)(二)(、三)(支)(柱)(的)(私)(人)(养)(老)(金)(几)(乎)(接)(近)(空)(白)(,这)(是)(一)(个)(“未)(富)(先)(老)(”的)(人)(口)(老)(龄)(化)(大)(国)(将)(无)(法)(承)(受)(的)(现)(实)(。
  作)(为)(第)(二)(支)(柱)(的)(企)(业)(年)(金)(规)(模)(狭)(小)(,发)(展)(严)(重)(滞)(后)(,主)(要)(原)(因)(有)(两)(个)(:其)(一)(,作)(为)(第)(一)(支)(柱)(的)(职)(工)(基)(本)(养)(老)(保)(险)(,过)(高)(的)(名)(义)(缴)(费)(率)(与)(替)(代)(率)(,直)(接)(挤)(压)(了)(企)(业)(年)(金)(生)(存)(与)(发)(展)(的)(制)(度)(空)(间)(;其)(二)(,企)(业)(年)(金)(、职)(业)(年)(金)(与)(住)(房)(公)(积)(金)(同)(时)(并)(存)(,既)(存)(在)(制)(度)(重)(复)(建)(设)(,又)(存)(在)(制)(度)(不)(统)(一)(,直)(接)(造)(成)(制)(度)(高)(成)(本)(、低)(效)(率)(以)(及)(制)(度)(的)(不)(公)(平)(。
  职)(工)(基)(本)(养)(老)(保)(险)(总)(费)(率)(高)(达)(28%,住)(房)(公)(积)(金)(总)(费)(率)(最)(高)(可)(达)(24%,按)(照)(制)(度)(规)(定)(,这)(两)(项)(是)(企)(业)(必)(缴)(的)(费)(用)(,这)(就)(意)(味)(着)(企)(业)(在)(勉)(强)(缴)(纳)(了)(最)(高)(可)(达)(52%的)(费)(率)(后)(,它)(们)(基)(本)(上)(没)(有)(能)(力)(再)(继)(续)(支)(付)(最)(高)(可)(达)(12%的)(企)(业)(年)(金)(缴)(费)(,因)(此)(,在)(职)(工)(基)(本)(养)(老)(保)(险)(与)(住)(房)(公)(积)(金)(优)(先)(缴)(费)(的)(硬)(性)(规)(定)(下)(,企)(业)(年)(金)(形)(同)(虚)(设)(,基)(本)(上)(没)(有)(发)(展)(空)(间)(。
  实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(,既)(要)(将)(公)(共)(养)(老)(金)(的)(缴)(费)(率)(及)(替)(代)(率)(降)(下)(来)(,又)(要)(将)(私)(人)(养)(老)(金)(替)(补)(上)(去)(,从)(顶)(层)(设)(计)(角)(度)(讲)(,三)(支)(柱)(养)(老)(保)(障)(体)(系)(是)(一)(个)(有)(机)(整)(体)(,必)(须)(进)(行)(制)(度)(整)(合)(与)(精)(算)(平)(衡)(。
  事)(实)(上)(,住)(房)(公)(积)(金)(与)(企)(业)(年)(金)(、职)(业)(年)(金)(“三)(金)(”并)(存)(,这)(既)(是)(制)(度)(的)(重)(复)(建)(设)(,也)(是)(多)(轨)(制)(的)(制)(度)(不)(公)(平)(。企)(业)(年)(金)(与)(职)(业)(年)(金)(同)(为)(补)(充)(养)(老)(,一)(个)(自)(愿)(参)(加)(、另)(一)(个)(却)(强)(制)(参)(加)(;一)(个)(设)(实)(账)(,另)(一)(个)(却)(含)(有)(虚)(账)(;而)(住)(房)(公)(积)(金)(则)(同)(时)(具)(有)(住)(房)(保)(障)(与)(补)(充)(养)(老)(双)(重)(功)(能)(,因)(此)(,借)(鉴)(美)(国)(401(k)经)(验)(,完)(全)(可)(以)(将)(住)(房)(公)(积)(金)(与)(企)(业)(年)(金)(、职)(业)(年)(金)(“三)(金)(合)(一)(”,打)(造)(全)(员)(覆)(盖)(的)(第)(二)(支)(柱)(养)(老)(金)(计)(划)(,这)(就)(是)(中)(国)(版)(401(k)。
  为)(此)(,我)(们)(建)(议)(将)(第)(一)(支)(柱)(职)(工)(基)(本)(养)(老)(保)(险)(雇)(主)(缴)(费)(率)(最)(终)(降)(至)(12%,累)(计)(降)(低)(8个)(百)(分)(点)(,也)(就)(是)(将)(雇)(主)(雇)(员)(总)(缴)(费)(率)(从)(28%降)(至)(20%,其)(理)(由)(有)(三)(:第)(一)(,与)(灵)(活)(就)(业)(人)(员)(基)(本)(养)(老)(保)(险)(的)(总)(缴)(费)(率)(20%相)(统)(一)(,体)(现)(制)(度)(公)(平)(,这)(也)(是)(国)(际)(惯)(例)(做)(法)(;第)(二)(,2009年)(12月)(国)(务)(院)(发)(布)(《城)(镇)(企)(业)(职)(工)(基)(本)(养)(老)(保)(险)(关)(系)(转)(移)(接)(续)(暂)(行)(办)(法)(》,规)(定)(参)(保)(人)(员)(跨)(省)(就)(业)(,除)(转)(移)(个)(人)(账)(户)(储)(存)(额)(外)(,还)(转)(移)(12%的)(单)(位)(缴)(费)(。第)(三)(,全)(国)(费)(率)(最)(低)(的)(浙)(江)(与)(广)(东)(,两)(省)(职)(工)(基)(本)(养)(老)(保)(险)(雇)(主)(费)(率)(仅)(为)(14%,可)(再)(给)(它)(们)(留)(下)(两)(个)(百)(分)(点)(的)(降)(幅)(,以)(示)(“普)(降)(”同)(样)(惠)(泽)(两)(省)(;第)(四)(,职)(工)(基)(本)(养)(老)(保)(险)(雇)(主)(费)(率)(8个)(百)(分)(点)(的)(降)(幅)(,正)(好)(与)(企)(业)(年)(金)(雇)(主)(费)(率)(8%一)(致)(,我)(们)(可)(将)(职)(工)(基)(本)(养)(老)(保)(险)(雇)(主)(降)(费)(的)(8个)(百)(分)(点)(强)(制)(平)(移)(至)(“三)(金)(合)(一)(”的)(中)(国)(版)(401(k)账)(户)(,作)(为)(雇)(主)(缴)(费)(,与)(此)(同)(时)(,雇)(员)(匹)(配)(缴)(费)(可)(设)(定)(为)(4%,这)(样)(,就)(可)(以)(将)(“三)(金)(合)(一)(”之)(后)(的)(中)(国)(版)(401(k)做)(成)(普)(惠)(型)(、全)(覆)(盖)(的)(第)(二)(支)(柱)(养)(老)(金)(计)(划)(。特)(别)(说)(明)(:美)(国)(401(k)含)(有)(“房)(贷)(”及)(困)(难)(提)(取)(的)(制)(度)(功)(能)(。
  从)(表)(面)(上)(看)((见)(上)(表)(),第)(一)(、二)(支)(柱)(养)(老)(金)(制)(度)(整)(合)(降)(费)(,似)(乎)(只)(是)(做)(了)(一)(个)(加)(减)(法)(,但)(其)(性)(质)(与)(意)(义)(已)(是)(绝)(然)(不)(同)(。这)(样)(做)(,不)(仅)(大)(幅)(降)(低)(了)(企)(业)(社)(保)(缴)(费)(总)(负)(担)(,而)(且)(可)(以)(重)(建)(“准)(强)(制)(性)(”的)(第)(二)(支)(柱)(养)(老)(金)(储)(备)(,并)(为)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(奠)(定)(坚)(定)(的)(制)(度)(基)(础)(。(见)(下)(表)()
  (三)()由)(税)(务)(机)(构)(统)(一)(征)(缴)(社)(保)(费)(,适)(时)(改)(征)(社)(保)(税)(
  2018年)(8月)(,中)(共)(中)(央)(办)(公)(厅)(、国)(务)(院)(办)(公)(厅)(印)(发)(《国)(税)(地)(税)(征)(管)(体)(制)(改)(革)(方)(案)(》,明)(确)(从)(2019年)(1月)(1日)(起)(,各)(项)(社)(保)(费)(将)(交)(由)(税)(务)(部)(门)(统)(一)(征)(收)(,从)(而)(结)(束)(了)(社)(保)(经)(办)(机)(构)(与)(税)(务)(部)(门)(“双)(主)(体)(”征)(缴)(社)(保)(费)(的)(局)(面)(。
  据)(人)(社)(部)(统)(计)(,目)(前)(31个)(省)(份)(和)(新)(疆)(生)(产)(建)(设)(兵)(团)(中)(,有)(13个)(省)(份)(各)(项)(社)(会)(保)(险)(费)(全)(部)(由)(社)(保)(经)(办)(机)(构)(征)(收)(,仅)(有)(河)(南)(1个)(省)(各)(项)(社)(会)(保)(险)(费)(全)(部)(由)(税)(务)(部)(门)(征)(收)(,其)(余)(18个)(省)(份)(按)(险)(种)(或)(市)(县)(的)(不)(同)(,社)(保)(经)(办)(机)(构)(征)(收)(和)(税)(务)(征)(收)(同)(时)(并)(存)(。由)(此)(可)(见)(,目)(前)(我)(国)(社)(保)(费)(征)(缴)(方)(式)(五)(花)(八)(门)(,既)(存)(在)(地)(区)(之)(间)(政)(策)(标)(准)(的)(不)(统)(一)(,也)(存)(在)(征)(收)(部)(门)(之)(间)(信)(息)(分)(割)(不)(能)(共)(享)(,这)(使)(得)(社)(保)(缴)(费)(存)(在)(制)(度)(不)(公)(平)(与)(制)(度)(漏)(损)(,征)(缴)(效)(率)(低)(,管)(理)(成)(本)(高)(,这)(给)(一)(些)(不)(良)(企)(业)(漏)(缴)(、少)(缴)(或)(不)(缴)(社)(保)(费)(提)(供)(了)(可)(乘)(之)(机)(。
  由)(机)(构)(改)(革)(后)(的)(税)(务)(部)(门)(统)(一)(征)(缴)(社)(保)(费)(,将)(更)(具)(权)(威)(性)(、强)(制)(性)(、统)(一)(性)(、公)(平)(性)(及)(透)(明)(度)(。机)(构)(改)(革)(后)(的)(税)(务)(部)(门)(不)(仅)(可)(以)(摆)(脱)(地)(方)(保)(护)(及)(地)(方)(本)(位)(的)(干)(扰)(,税)(费)(征)(缴)(工)(作)(将)(更)(独)(立)(高)(效)(,而)(且)(庞)(大)(的)(税)(务)(征)(稽)(网)(点)(及)(专)(业)(人)(员)(还)(掌)(握)(着)(所)(有)(企)(业)(及)(个)(人)(的)(基)(本)(档)(案)(及)(应)(税)(所)(得)(信)(息)(,在)(全)(民)(参)(保)(及)(足)(额)(缴)(费)(上)(,税)(务)(机)(关)(通)(过)(统)(一)(征)(缴)(社)(保)(费)(可)(以)(发)(挥)(“稳)(、准)(、狠)(”的)(监)(督)(作)(用)(,进)(而)(产)(生)(威)(慑)(效)(应)(,这)(将)(大)(大)(减)(少)(不)(诚)(信)(、不)(守)(法)(企)(业)(漏)(缴)(、少)(缴)(、不)(缴)(社)(保)(费)(的)(违)(法)(违)(规)(现)(象)(,并)(有)(利)(于)(提)(高)(社)(保)(制)(度)(有)(效)(性)(和)(公)(平)(性)(,做)(实)(全)(民)(参)(保)(与)(社)(保)(缴)(费)(,维)(护)(劳)(工)(的)(社)(保)(权)(益)(。
  实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(,必)(须)(确)(保)(全)(国)(统)(收)(统)(支)(的)(权)(威)(性)(与)(强)(制)(性)(。由)(机)(构)(改)(革)(后)(的)(税)(务)(部)(门)(统)(一)(征)(缴)(社)(保)(费)(,这)(固)(然)(对)(实)(现)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(大)(有)(帮)(助)(,但)(若)(能)(适)(时)(将)(社)(保)(费)(改)(征)(社)(保)(税)(,则)(更)(可)(以)(事)(半)(功)(倍)(。更)(何)(况)(,社)(保)(费)(改)(征)(社)(保)(税)(也)(是)(世)(界)(惯)(例)(性)(做)(法)(,费)(改)(税)(后)(,意)(味)(着)(凡)(是)(有)(应)(税)(所)(得)(者)(,都)(必)(须)(自)(动)(缴)(纳)(社)(保)(税)(,这)(既)(有)(利)(于)(全)(民)(参)(保)(计)(划)(的)(快)(速)(推)(行)(,又)(有)(利)(于)(提)(高)(并)(巩)(固)(职)(工)(基)(本)(养)(老)(保)(险)(制)(度)(的)(覆)(盖)(面)(与)(参)(保)(率)(,而)(且)(还)(能)(提)(高)(税)(费)(征)(缴)(效)(率)(,降)(低)(行)(政)(管)(理)(成)(本)(。
  (四)()加)(大)(力)(度)(划)(转)(部)(分)(国)(有)(资)(产)(充)(实)(社)(保)(基)(金)(
  为)(了)(抵)(补)(社)(保)(转)(制)(成)(本)(及)(历)(史)(欠)(账)(,我)(们)(曾)(进)(行)(过)(两)(轮)(国)(有)(资)(产)(划)(转)(充)(实)(社)(保)(基)(金)(的)(制)(度)(安)(排)(,第)(一)(轮)(是)(始)(于)(2001年)(,减)(持)(国)(有)(股)(筹)(集)(社)(会)(保)(障)(基)(金)(;第)(二)(轮)(是)(始)(于)(2009年)(,境)(内)(证)(券)(市)(场)(转)(持)(部)(分)(国)(有)(股)(充)(实)(全)(国)(社)(会)(保)(障)(基)(金)(。2017年)(11月)(9日)(,国)(务)(院)(发)(布)(了)(《划)(转)(部)(分)(国)(有)(资)(产)(充)(实)(社)(保)(基)(金)(实)(施)(方)(案)(》,这)(是)(第)(三)(轮)(国)(有)(资)(产)(划)(转)(工)(作)(安)(排)(。本)(次)(划)(转)(部)(分)(国)(有)(资)(本)(充)(实)(社)(保)(基)(金)(,主)(要)(划)(转)(对)(象)(是)(中)(央)(和)(地)(方)(企)(业)(集)(团)(的)(股)(权)(,划)(转)(比)(例)(确)(定)(为)(企)(业)(国)(有)(股)(权)(的)(10%。
  本)(次)(划)(转)(工)(作)(安)(排)(分)(为)(试)(点)(与)(分)(批)(划)(转)(两)(个)(阶)(段)(。第)(一)(步)(,2017年)(选)(择)(部)(分)(中)(央)(企)(业)(和)(部)(分)(省)(份)(开)(展)(试)(点)(。中)(央)(企)(业)(包)(括)(国)(务)(院)(国)(资)(委)(监)(管)(的)(中)(央)(管)(理)(企)(业)(3至)(5家)(、中)(央)(金)(融)(机)(构)(2家)(。试)(点)(省)(份)(的)(划)(转)(工)(作)(由)(有)(关)(省)((区)(、市)()人)(民)(政)(府)(具)(体)(组)(织)(实)(施)(。第)(二)(步)(,在)(总)(结)(试)(点)(经)(验)(的)(基)(础)(上)(,2018年)(及)(以)(后)(,分)(批)(划)(转)(、尽)(快)(完)(成)(划)(转)(工)(作)(。但)(时)(间)(已)(过)(去)(将)(近)(一)(年)(,截)(止)(2018年)(10月)(15日)(,仅)(有)(三)(户)(试)(点)(企)(业)(划)(转)(国)(有)(资)(本)(200多)(亿)(元)(到)(社)(保)(基)(金)(,产)(权)(变)(更)(登)(记)(虽)(已)(完)(成)(,但)(仍)(需)(等)(待)(修)(改)(公)(司)(章)(程)(、办)(理)(工)(商)(变)(更)(登)(记)(后)(,200亿)(才)(能)(真)(正)(到)(达)(全)(国)(社)(会)(保)(障)(基)(金)(账)(户)(。
  然)(而)(,职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(,必)(须)(要)(有)(足)(够)(的)(基)(金)(储)(备)(及)(支)(付)(能)(力)(作)(好)(准)(备)(,在)(多)(省)(已)(出)(现)(当)(年)(收)(支)(缺)(口)((甚)(至)(有)(个)(别)(省)(份)(基)(金)(“穿)(底)(”)的)(情)(况)(下)(,加)(大)(力)(度)(划)(转)(国)(有)(资)(产)(充)(实)(社)(保)(基)(金)(,为)(职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(铺)(路)(搭)(桥)(、储)(备)(足)(够)(“粮)(草)(”,这)(是)(十)(分)(必)(要)(而)(紧)(迫)(的)(,所)(谓)(“兵)(马)(未)(动)(,粮)(草)(先)(行)(”。
  (五)()延)(长)(并)(统)(一)(男)(女)(法)(定)(退)(休)(年)(龄)(是)(世)(界)(大)(趋)(势)(
  延)(长)(并)(统)(一)(男)(女)(法)(定)(退)(休)(年)(龄)(,是)(大)(势)(所)(趋)(,是)(国)(际)(惯)(例)(。目)(前)(发)(达)(国)(家)(男)(女)(退)(休)(年)(龄)(大)(多)(延)(长)(至)(65岁)(之)(上)(,而)(发)(展)(中)(国)(家)(男)(女)(退)(休)(年)(龄)(则)(大)(多)(已)(向)(60岁)(靠)(拢)(。与)(此)(同)(时)(,美)(国)(已)(确)(定)(将)(男)(女)(退)(休)(年)(龄)(在)(2027年)(从)(现)(行)(的)(66岁)(延)(长)(至)(67岁)(,而)(且)(美)(国)(规)(定)(雇)(主)(不)(得)(强)(制)(要)(求)(雇)(员)(退)(休)(;日)(本)(则)(正)(在)(考)(虑)(将)(男)(女)(退)(休)(年)(龄)(从)(现)(行)(65岁)(延)(长)(至)(70岁)(,日)(本)(甚)(至)(还)(想)(打)(造)(“永)(不)(退)(休)(社)(会)(”。今)(年)(6月)(,俄)(罗)(斯)(推)(出)(延)(迟)(退)(休)(计)(划)(,计)(划)(从)(2019年)(起)(逐)(步)(将)(男)(性)(退)(休)(年)(龄)(由)(60岁)(提)(高)(至)(65岁)(,女)(性)(退)(休)(年)(龄)(由)(55岁)(提)(高)(至)(63岁)(。
  目)(前)(,我)(国)(男)(女)(法)(定)(退)(休)(年)(龄)(不)(仅)(小)(而)(且)(不)(统)(一)(,其)(中)(,男)(性)(退)(休)(年)(龄)(为)(60岁)(,女)(干)(部)(为)(55岁)(,女)(工)(人)(为)(50岁)(,女)(特)(种)(工)(为)(45岁)(。作)(为)(半)(边)(天)(的)(妇)(女)(,退)(休)(年)(龄)(仅)(为)(50岁)(,这)(既)(是)(劳)(动)(力)(资)(源)(的)(巨)(大)(浪)(费)(,同)(时)(也)(无)(形)(中)(增)(大)(了)(后)(代)(的)(社)(保)(缴)(费)(负)(担)(。
  随)(着)(人)(口)(老)(龄)(化)(加)(剧)(,我)(国)(2.4亿)(老)(年)(人)(对)(养)(老)(服)(务)(需)(求)(巨)(大)(,然)(而)(,城)(乡)(社)(区)(服)(务)(及)(养)(老)(服)(务)(平)(台)(却)(十)(分)(空)(虚)(,我)(们)(缺)(乏)(大)(量)(专)(业)(化)(、职)(业)(化)(、社)(会)(化)(的)(社)(区)(服)(务)(工)(作)(者)(,包)(括)(社)(工)(、义)(工)(及)(家)(庭)(工)(人)(。如)(果)(将)(男)(女)(退)(休)(年)(龄)(统)(一)(至)(60岁)(,那)(么)(,至)(少)(可)(以)(新)(增)(5000万)(左)(右)(的)(大)(龄)(女)(劳)(工)(,她)(们)(可)(以)(直)(接)(进)(入)(社)(区)(,充)(实)(社)(区)(服)(务)(,并)(为)(社)(区)(养)(老)(及)(家)(庭)(养)(老)(提)(供)(专)(业)(化)(、职)(业)(化)(、社)(会)(化)(服)(务)(。这)(是)(一)(举)(多)(得)(、利)(国)(利)(民)(的)(大)(好)(事)(,与)(此)(同)(时)(,也)(有)(利)(于)(职)(工)(基)(本)(养)(老)(保)(险)(轻)(装)(上)(阵)(地)(实)(现)(全)(国)(统)(筹)(。
  综)(上)(所)(述)(,职)(工)(基)(本)(养)(老)(保)(险)(全)(国)(统)(筹)(是)(一)(个)(庞)(大)(的)(系)(统)(工)(程)(,它)(需)(要)(顶)(层)(设)(计)(,而)(不)(能)(单)(兵)(突)(进)(。应)(该)(说)(,社)(保)(降)(费)(与)(全)(国)(统)(筹)(既)(是)(机)(遇)(,也)(是)(挑)(战)(,更)(是)(社)(保)(制)(度)(的)(一)(次)(重)(大)(变)(革)(,这)(是)(社)(保)(制)(度)(改)(革)(的)(难)(得)(历)(史)(机)(遇)(,我)(们)(必)(须)(科)(学)(筹)(划)(,果)(断)(行)(动)(。
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