《保险研究》20240609-《基本养老保险低收入参保者养老待遇适度吗？——基于替代率和缴费负担的研究》（李锐、李佩伦、贾敏雪）

［摘   要］基本养老保险中的低收入参保者对养老保险待遇依赖性更强。为研究基本养老保险是否能够为低收入者提供适度的保障水平问题，本文借鉴经济合作与发展组织(Organization for Economic Co-operation and Development，OECD)养老保险体系“三层次”理论厘清了我国基本养老保险制度功能定位，即城乡居民基本养老保险和城镇职工基本养老保险在养老保险体系中承担的功能分别是缓解贫困与消费平滑，并据此分别设定了两种制度待遇适度水平的上限与下限；利用2019年CHFS微观数据以及2006~2023年《中国统计年鉴》数据，模拟测算了我国基本养老保险低收入参保者的替代率分布状况，并结合适度区间分析了适度水平，计算了低收入参保者的缴费负担。研究发现：城乡居民基本养老保险低收入参保者替代率水平普遍低于适度标准；城镇职工基本养老保险低收入参保者替代率水平相对较高，但缴费负担过重。为解决以上问题，本文设计了两种优化方案：补充建立非缴费的第一层次养老保险为城乡居民养老保险低收入参保者提供定额补贴；降低城镇职工基本养老保险最低缴费基数。以上两种方案均增加了位于适度区间的参保者比例，对提高我国基本养老保险待遇水平的适度性具有一定促进作用。

［关键词］待遇适度性；替代率；消费平滑；缓解贫困；低收入人群

［基金项目］2021年国家社科基金后期资助项目“中国养老保险制度中的退休激励问题研究”(21FGLB073)；中南财经政法大学中央高校基本科研业务费专项资金资助(2722024EZ013)。

［作者简介］李锐(通讯作者)，中南财经政法大学公共管理学院教授，研究方向：劳动经济与养老保障；李佩伦，中南财经政法大学公共管理学院博士研究生，研究方向：养老保险与公共经济学；贾敏雪(通讯作者)，中南财经政法大学公共管理学院博士研究生。

Is the Basic Pension Benefits for Low-income Participants Appropriate—A Research Based on the Substitution Rate and Contribution Burden

LI Rui,LI Pei-lun,JIA Min-xue

Abstract：The low-income participants of the basic pension insurance have a stronger reliance on pension benefits.To study whether the basic pension insurance can provide appropriate levels of protection for low-income individuals,this article uses the "three-tier" theory of the OECD pension system to clarify the functions of the basic pension insurance systems for urban and rural residents and urban employees in China,which are poverty alleviation and consumption smoothing,respectively.Based on this,the article sets appropriate upper and lower limits for the benefit levels of the two systems.At the same time,this article uses the 2019 CHFS micro data and 2006~2023 census data to simulate and calculate the replacement rate distribution of low-income participants of the basic pension insurance in China.It also analyzes the appropriate benefit level based on the appropriate range,and calculates the contribution burden of low-income participants.The research finds that the replacement rate level of low-income participants of the basic pension insurance for urban and rural residents is generally lower than the appropriate standard.Although the replacement rate level of low-income participants of the basic pension insurance for urban employees is relatively high,they are overburdened.To solve these two problems,this article designs two optimization plans:first,establishing a non-contributory first-tier pension insurance to provide fixed subsidies to low-income participants of the pension insurance for urban and rural residents;second,lowering the minimum contribution base of the basic pension insurance for urban employees.Both plans increase the proportion of participants falling within the appropriate range and have a certain promoting effect on improving the appropriate level of pension benefits in China′s basic pension insurance.

Key words：appropriate benefit;substitution rate;consumption smoothing;alleviating poverty;low-income population