《观察与建议：理顺中国的养老金缴费体系》​

O&S: Streamlining Pension Contributions in the People’s Republic of China

本政策简报建议采取措施以系统确定中华人民共和国养老金缴费基数和缴费率。

This policy note proposes measures tosystematically determine pension contribution base and rates in the People’sRepublic of China.

尽管政府实施了多项重大改革，并于2019年3月下调企业养老金缴费率，但这些措施还远远不够。本政策简报建议采取以下措施：（1）在稳定政府基本养老金补贴水平的同时，坐实养老金缴费基数；（2）改革养老金缴费基数确定办法，实现全国统筹；以及（3）建立跨部门信息交流网络。

Although the government has adopted important reforms,including lowering the employer pension contribution in March 2019, furtheractions are needed. Measures outlined in this policy note aim to (i)consolidate the contribution base while stabilizing the level of governmentsubsidies to the basic pension; (ii) reform the method for determining thecontribution base and achieve national pooling; and (iii) establish aninteragency information exchange network.

摘要

Abstract

• 长期以来，中华人民共和国（中国）在征缴基本养老金方面存在着缴费基数不清的问题，而低报则导致养老金账户出现巨大缺口。此外，养老金缴费率由各省确定，且缴存的养老金集中在各省，这不仅限制了养老金在全国范围内的转移，也抑制了劳动力的流动。在这一背景下，中国现行的养老金缴费制度面临两大挑战：确定养老金缴费基数和设定养老金缴费率。
  Aninaccurate contribution base has been a long-standing problem in collectingbasic pensions in the People’s Republic of China (PRC), where underreportingleads to significant shortfalls. Moreover, pension contribution rates are setby each province and the collected contributions are pooled within provinces,which limits the transferability of pensions nationwide and inhibits labormobility. Against this background, the current pension contribution system inthe PRC faces two main challenges: determining the pension contribution baseand setting the pension contribution rates.

• 目前在确定缴费基数方面仍然存在一定困难，主要有六个方面的原因：（1）各地的缴费基数下限存在差异；（2）在确定用于计算缴费的职工平均工资方面所使用的指标定义不清晰；（3）将职工平均工资作为养老金征缴和发放的唯一指标，导致选择困境；（4）养老金缴费征缴存在困难；（5）在核查缴费基数时面临诸多困难，导致缴费基数不准确；以及（6）稽核不力导致部分企业违规。
  Determiningthe contribution base remains difficult for six reasons: (i) the entrancethresholds of the contribution base vary by region, (ii) the definition ofindicators to determine the average employee salary used for calculating thecontribution remains unclear, (iii) using the average employee salary as theonly indicator to collect and pay pensions leads to a choice dilemma, (iv)obstacles exist in collecting pension contributions, (v) difficulties inverifying the contribution base lead to an inaccurate base, and (vi) inadequateauditing of employers leads to enterprises circumventing regulations.

• 在确定养老金缴费率时，面临两大困难：（1）企业缴费未实现国家统筹；以及（2）各地政府之间存在竞争，通过降低缴费率来吸引外资。Thereare two difficulties in setting pension contributions rates: (i) employercontributions are not pooled at the national level, and (ii) there iscompetition between local governments to attract foreign investment throughlower contribution rates.

• 为应对上述挑战，中国政府实施了多项重大改革，并于2019年3月下调企业养老金缴费率，但这些措施还远远不够。本政策简报建议采取以下措施：（1）在稳定政府对基本养老金补贴水平的同时，巩固养老金缴费基数；（2）改革养老金缴费基数确定办法，并实现养老金的全国统筹；以及（3）建立跨部门信息交流网络。

  Althoughthe government has adopted important reforms, including lowering the employerpension contribution in March 2019, further actions are needed. This policynote suggests the following measures: (i) consolidate the contribution basewhile stabilizing the level of government subsidies to the basic pension; (ii)reform the method for determining the contribution base and achieve nationalpooling; and (iii) establish an interagency information exchange network.