社会保险费率调整的他国镜鉴:从全球趋势到典型国家经验

全球范围内,社会保险费率向下调整成为主流趋势。OECD国家、转轨国家及新兴经济体的平均费率在近十年明显下降,这与劳动生产率增速放缓、制度结构性调整及缴费基数快速上涨有一定关系。德国通过总费率内部结构调整实现了加险种不加负担;美国在费基限额设置上充分体现年龄、个体、职种差异,追求效率亦不失公平;英国的待遇水平与缴费年限严格挂钩,并为社会弱势群体设置缴费抵免优惠,彰显了制度济弱功能;俄罗斯废“税”为“费”,回归“保险”本质;日本的费率调整以财政平衡为目标,实施税制和社会保障“一体化改革”。基于典型国家的费率调整经验,我国的费率改革应坚持长期精算平衡,提升参数公平性,充分考虑特殊弱势群体利益,提高经办管理效率及统筹考虑综合税赋,以参数改革推动制度深层次结构性改革。

Lessons of Adjustment of Social Insurance Contribution Rates:From Global Trends to Typical Countries Experiences

Globally the downward adjustment of social insurance contribution rates has become mainstream trends.The average rates of OECD countries,transitional countries and emerging economies have experienced a significant decline in the past decade,which is related to the slowdown of labor productivity growth,structural adjustment of the system and the rapid rise of the payment base.Germany has realized no additional insurance burden through the adjustment of the internal structure of the total contribution rate.The United States fully embodies the differences of age,individual and occupation in the setting of the fee base quota,and pursued efficiency while balancing fairness.The treatment level of the UK is strictly linked to the length of payment,and the preferential payment allowance is set for the vulnerable groups to highlight the pro-vulnerable function.Russia's change from'tax'to'fee'returns to the essence of"insurance".Japan's rate adjustment aims at fiscal balance and the implements of"integration reform"between Tax system and social security.Based on the experience of typical countries,the reform of China's contribution rates should continue to advance in the setting of sustainable factors,the standardized reform of fee base,the convergence of individual tax system and the adjustment of multiple parameters.