社会统筹养老金的本质属性是互济性和公平性,以企业职工工资总额为计缴基数的征缴制度无法保证企业养老负担的均衡,不能体现统筹养老金的互济性和公平性。以企业利润为基数的征缴制度可以克服原有制度的缺陷,平滑不同企业间的养老负担,为企业市场竞争提供公平的环境,促进国民经济的发展。 The essential nature of the social pooling pensions is mutual aid and fairness. The collection system based on the gross salary of enterprises and employees can not guarantee the balance of the pensions burden on enterprises, and can not reflect the mutual aid and fairness of overall pensions. The collection system based on the profit of enterprises can overcome the defects of the original system, smooth the pension burden of different enterprises, provide a fair environment for enterprise’s market competition and promote the development of the national economy.