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我国2011年实施的《社会保险法》把养老保险分为五个部分:公务员、事业单位职工、城镇企业职工、城镇无业居民和农民的养老保险。目前我国养老保险存在养老金待遇水平低,不能满足生活需要;公平性不足,覆盖面不全;城镇职工缴费比例高;事业单位养老保险试点改革进展缓慢等问题。为了完善我国的养老保险法律制度,本文提出应适度调整缴费率,以满足生活需要;强制养老保险,排除制度覆盖盲点;变费制模式为税制模式,探索养老保险新筹资方式;坚持社会保障以公平为主,推进事业单位养老保险改革。
China’s “Social Insurance Law” implemented in 2011 divides the pension insurance into five parts: civil servants, employees of institutions, urban enterprise workers, urban unemployed residents and farmers’ pension insurance. At present, there is a low level of pensions in pension insurance in our country, which can not meet the needs of daily life. The problems of lack of fairness and coverage, high contribution rate of urban employees, and slow progress of reform of pensions for public institutions in public institutions. In order to improve the legal system of China’s pension insurance, this paper proposes that the contribution rate should be adjusted appropriately in order to meet the needs of life. The compulsory pension insurance and the exclusion system cover the blind spot. The variable fee system is a tax model that explores new ways of raising pension funds. Mainly fair, and promote institutional reform of pension insurance.