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与拉美国家比较——个人缴费水平低但整体替代率不足改革后的秘鲁养老金制度对财政补贴的依赖程度很大,整体税率有所提升,这与绝对大多数拉美国家保持一致,但是秘鲁采取了阶梯式税率,工薪税率由18%变为20.5%和22%两档,此为其所独有。相对而言,秘鲁的个人账户缴费水平偏低,比例为职工上年平均工资的8%,仅高于阿根廷、哥斯达黎加和尼加拉瓜,但后3个国家均建立了社会统筹和个人积累的双支柱养老金体系,而秘鲁的并行制养老金制度所形成的居民养老金替代率就显
Compared with Latin American countries - low level of individual payment but overall lack of replacement The reform of the Peruvian pension system relies heavily on financial subsidies and the overall tax rate rises, which is consistent with the absolute majority of Latin American countries, but Peru takes The ladder tax rate, salary tax rates from 18% to 20.5% and 22% of the two files, which is unique. In contrast, the individual account in Peru is paid at a low level, at 8% of the average wage of workers in the previous year, only higher than in Argentina, Costa Rica and Nicaragua. However, the latter three countries have established dual-pensions for social pooling and individual accumulation Gold system, while Peruvian pension system formed by the pension system, the replacement rate of residents was significantly