社会保障评论2023，Vol.7Issue(6)：107-123,17.
城镇企业职工基本养老保险缴费基数由工资转向所得:基于比较优势的扬弃
Changing the Contribution Base of Basic Old-Age Insurance for Urban Employees from Wage to Income:An Analysis Based on Comparative Advantages
摘要
Abstract
In the context of population aging and transformations in industrial and employment structures,the current wage-based contributions to Basic Old-age Insurance for Urban Employees(BOIUE)face challenges,including disparities in contribution burdens across industries,difficulties in expanding insurance coverage,collecting contributions,and calculating the contribution base.An income-based contribution system,wherein enterprises contribute based on profits,employees contribute based on wages,and self-employed individuals contribute based on their incomes,with reference to employer and employee contributions,offers comparative advantages.Shifting to an income-based contribution model can help equalize contribution burdens across industries,sustain and expand the scale of funding,and significantly reduce the complexity of calculating the contribution base and regional discrepancies.This transition aims to achieve the sustainable development of BOIUEE.While advocating for the diversification of welfare providers,the income-based contribution model suggests that financing should be tied to the outputs of various production factors,from which different welfare providers derive their income,rather than solely relying on the outputs of labor.This shift represents an evolution of traditional welfare diversification theory.关键词
城镇企业职工基本养老保险/缴费基数/工资/所得/比较优势Key words
basic old-age insurance for urban employees/contribution base/wage/income/comparative advantages引用本文复制引用
贾洪波..城镇企业职工基本养老保险缴费基数由工资转向所得:基于比较优势的扬弃[J].社会保障评论,2023,7(6):107-123,17.基金项目
国家自然科学基金面上项目"以所得为缴费基数的城镇职工基本养老保险缴费率优化模型与实证测算"(72074016) （72074016）
国家社会科学基金重大项目"中国人口老龄化对经济增长的影响路径与政策选择研究"(20&ZD077). （20&ZD077）
