The Research On The Optimum Premium Rate Of State-owned Enterprise's Pension In Liaoning Province

Along with the aging of populations tendency's aggravating, the pension receives does not arrive at a contradiction to be day by day prominent. How maintains the pension revenue and expenditure balanced has been various countries old-age insurance system reform key point. Old-age insurance's special payment takes the pension the important source, its payment's rate height old-age insurance pays the level the height. But the enterprise takes the pension the main load bearing, the enterprise old-age insurance payment's rate height is playing the very important role balanced regarding the pension revenue and expenditure. But the enterprise similar achievement economic development's main body, is the impetus economic growth key forces, the pursue profit maximization is enterprise's primary purpose is. Therefore, enterprise this economic interest and community responsibility's collision will initiate the numerous societies and the economic problem without doubt. But Liaoning takes the Northeast old Industrial base, the State-owned business holds the very great proportion, the enterprise payment burden is heavy, moderate payment's rate statement may be well coordinated with the determination the enterprise development and the old-age insurance disbursement needs the direct relations. The reasonable old-age insurance burden is the payment system and the policy adjustment and the reform starting point, simultaneously also appraises its scientific strength basis.This article take the tax system optimization theory, the life cycle hypothesis, the generation of border overlap model and the social security horizontal theory as a foundation, first uses the quantitative analysis the method to describe to Liaoning Province State-owned business old-age insurance payment burden present situation, Liaoning Province State-owned business old-age insurance payment burden level and the Private enterprise, other developed provinces and cities will carry on the comparison separately, will discover the existence the question and analyzes forms the existing payment rate level the reason. Next, uses the qualitative analysis the method to affect the enterprise old-age insurance payment rate fundamental factor to carry on the analysis. Third, uses the quota with the method which determines the nature of unifies to elaborate that the enterprise old-age insurance payment rate reckoning's theory basis, and the model building surveys the enterprise old-age insurance payment rate on limiting value and the lower limiting value, obtains the moderate sector. Fourth, according to the reckoning moderate sector proposed that the State-owned business old-age insurance payment's rate moderate adjustment scheme, and carries on the feasibility analysis, finally puts forward the related proposal.