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作为一个老工业城市,山东省淄博市企业养老保险工作近几年出现了“两高”现象,即离退休人员负担率和替代率不断增高。目前全市离退休人员负担率已达到1:0.29,养老金的替代率已达到1:1.32,是全省养老保险负担最重的地市之一。出现上述问题,除了老工业基地本身所特有的矛盾和困难这个主要因素外,参保企业瞒报、漏报缴费人数,压低缴费基数,也是一个不容忽视的原因。据抽样调查,全市10％以上的参保企业都不同程度地存在缴费人数和缴费基数申报不实的现象。
As an old industrial city, the enterprise-endowment insurance in Zibo City, Shandong Province, has witnessed the phenomenon of “two highs” in recent years. That is to say, the burden rate and replacement rate of retirees are on the rise. At present, the city’s retiree burden rate has reached 1: 0.29, the pension replacement rate has reached 1: 1.32, is the province’s most heavily subsidized one of the endowment insurance. In addition to the major factors of the contradictions and difficulties peculiar to the old industrial bases, such problems as insured enterprises failing to conceal their claims, failing to report the number of contributors and lowering the payment base are also a reason that can not be ignored. According to the sample survey, more than 10% of the city’s insured enterprises have varying degrees of payment of fees and payment base to declare false phenomenon.