National Co-ordinating The Context Of The Pension Insurance Contribution Rate Of Workers In Urban Enterprises

"Social Insurance Law" has determined the policy direction that our country's fund of pension insurance realize old-age insurance at national level trend gradually,the step of old-age insurance at national level is irresistible.Meanwhile,the payment of basic pension insurance has been affected by the issue of aging. Under this background, discussion of urban enterpraise's contribution to pension insurance has very important meaning. This thesis has six parts.The first part (chapter 1) is an intruduction. This part reviewed the existing research of domestic social security payment from the views of the calculation theoretical basis of social insurance contribution, calculation of the level of enterprise contribution, calculation of the level of individual contribution. And pointed out the problems of existing research.The second part (Chapters 2) is the necessity of discussion of the national pension insurance contribution rate under the background of old-age insurance at national level.After reviewing the process of old-age insurance at national level, pointed out the goals of pension insurance reform, including the expanded coverage, establishing the multi-level old-age insurance system and sustainable old-age insurance arrangements.Then, discussion of the three goals is necessary to the payment rate reserrch.The third part (Chapters 3) is the theoretical reserrch of payment rate.Firstly.through static economic analysis method to study the relation between payment rate and enterprise's competence found that low rate is advantageous to the competence and high rate is not conductive to the competence. Secondly, discussed the impact of payment rate to collection rate and the reaction of the collection rate to payment rate respectively,the paper found high payment rate lead to low collection rate and low collection rate will promote payment rate to increase.Thirdly,the paper discussed the relation between premium-paid base and payment rate and found the relation of them is oppsite. Finally,the paper discussed the impact of the idea of social security right to payment rate. And this part offer research foundation to the following parts. The fourth part (Chapters 4) is empirical reserch of our country's pension contribution rate.After revivwing the history of our country's pension contribution rate.this paper pointed out the current rate is higher through national comparision.However.the high rate has brought out the following problems:reducing enterprise's competitiveness:enlarging the motivation of evading charges thus take raise of the short amount of premium-paid base.the low rate of pension collection and the crisis of pension payment. This violated the idea of social security right.The fifth part (Chapters 5) is the calculation reserch of payment rate under the background of old-age insurance at national level. The paper calculates enterprise contribution rate through production function and calculates individual contribution rate through consumption function. The reckoning results indicated that enterprise's moderate payment rate is 15%, individual moderate payment rate is 5%. And through making the solid premium-paid base,our country can amend the amount of decreasing payment rate.The sixth part (Chapters 6) is the conclusion. This part put forward the main ideas and conclusion. The main ideas can be sumed up as follows:old-age insurance at national level promoting the research of payment rate;high payment rate arising a series of problems; high payment rate violating the idea of social security right. The conclusion can be conclued as follows:decreasing enterprise contribution rate; decreasing individual contribution rate; enlaeging premium-paid base.