On the Construction of Urban-Rural Integrated Endowment Insurance System

[Abstract] Based on the successful experience of perfecting the urban social security system in three northeastern provinces, this paper focuses on the importance, urgency and main countermeasures of establishing an urban-rural integrated endowment insurance system.

[Keywords:] Scientific Outlook on Development; Building a harmonious society; Reform of urban and rural basic old-age insurance; Rural social endowment insurance

Establishing and perfecting a multi-level social security system is not only the requirement of implementing Scientific Outlook on Development and building a harmonious socialist society, but also a major issue that must be solved during the Eleventh Five-Year Plan period. It is very important to improve the social security system and actively study and explore the establishment of an urban-rural integrated endowment insurance system.

First, deeply understand the great significance of building an urban-rural integrated endowment insurance system.

Constructing the urban-rural integrated endowment insurance system is a realistic requirement to solve the unbalanced development of urban-rural endowment insurance system. For a long time, the existence of urban-rural dual structure in China has led to the widening gap between urban and rural residents' living standards. In 2003, the income gap between urban and rural residents reached 3.23: 1. In terms of social security, there is also a huge gap: from the perspective of national social security expenditure, the social security expenditure of farmers who account for 70% of the total population only accounts for about 10% of the total expenditure; But for urban residents who account for 30% of the total population, social security expenditure accounts for 90% of the total expenditure, and the per capita social security expenditure of urban residents is more than 20 times that of farmers. The huge gap between urban and rural social security investment leads to the imbalance of urban and rural endowment insurance system, which affects the establishment of urban and rural unified labor market under the market economy environment.

It is an urgent requirement to build an urban-rural integrated endowment insurance system to solve the uneven treatment level of retirees in urban enterprises and institutions. 199 1 year, after the State Council issued the Decision on the Reform of the Old-age Insurance System for Enterprise Employees (Guo Fa [1991] No.33), urban enterprises carried out the reform of the old-age insurance system before government agencies and institutions. However, in the process of the reform of the old-age insurance system for employees in urban enterprises, because the state does not bear the "transition cost" of the basic old-age insurance system with partial accumulation, the burden on urban enterprises is too heavy, and many urban enterprises are unable to establish supplementary old-age insurance systems and personal savings old-age insurance systems after paying the basic old-age insurance premiums. The lack of supplementary old-age insurance system and personal savings old-age insurance system has caused a huge gap between the pension level of retirees in urban enterprises and the treatment level of retirees in institutions and institutions that have not undergone substantive reform. In 2003, the average monthly retirement expenses of retirees in government agencies and institutions were 122 1 yuan,151yuan, 644 yuan (including pension outside the overall planning project), which was quite different. This gap has aroused strong repercussions from all walks of life. According to statistics, the number of such petition cases accepted by the Ministry of Labor and Social Security increased from more than 4 100 in 199 to more than 7 100 in 2003.

Constructing the urban-rural integrated endowment insurance system is an important measure to solve the lack of endowment insurance system for some social groups. After the State Council's Decision on the Reform of Enterprise Employees' Endowment Insurance System (Guo Fa [1991] No.33) was issued, the relevant departments explored the reform of urban enterprise employees' endowment insurance system, government institutions' endowment insurance system and rural social endowment insurance system respectively. But so far, the endowment insurance system of government agencies and institutions is still in the pilot stage, and its coverage is quite limited; The rural social endowment insurance system is being cleaned up and rectified, and it is basically in the dilemma of retirement. Only the reform of the old-age insurance system for employees in urban enterprises has made great progress, and the basic old-age insurance system of "combining social pooling with individual accounts" has been successfully established, but the coverage of the basic old-age insurance is mainly state-owned enterprises. Due to the uneven progress, basic mode and coverage of the basic old-age insurance for employees in urban enterprises, rural social old-age insurance and public institutions, the old-age insurance system for some social groups is absent at present, and many urban employees are still outside the old-age insurance system. First of all, the problem of old-age security for employees in some difficult collective enterprises has not been solved; Secondly, the retirement of employees in some self-supporting institutions is not guaranteed; Thirdly, it is difficult to implement the old-age insurance system for "marginalized citizens" and "urbanized farmers". To some extent, the separation pattern of the "three-yuan" old-age insurance system has become the shackles of urban and rural workers' mobility between different systems and system reform.

Establishing the urban-rural integrated endowment insurance system is the ultimate goal of China's endowment insurance system reform. The essence of the reform of the old-age insurance system for employees in urban enterprises in China is to systematize and order the retirement fee system that was in a "chaotic state" during the planned economy period, and become an old-age insurance system composed of basic old-age insurance system, supplementary old-age insurance system (enterprise annuity system), personal savings old-age insurance system and commercial life old-age insurance system. In order to adapt to the market economy environment, rural social endowment insurance must "order" the solidified land and family endowment insurance of "non-institutions" and establish a rural social endowment insurance system that can be integrated with the endowment insurance system of urban enterprises and institutions.

Two, the construction of urban and rural integration of the old-age insurance system has good foundation and favorable conditions.

After more than ten years' efforts, China's urban and rural endowment insurance system reform has made considerable achievements. In particular, the early exploration of the reform of the old-age insurance system for employees in urban enterprises laid a solid foundation for building an integrated old-age insurance system in urban and rural areas.

The establishment and perfection of the basic old-age insurance system for employees in urban enterprises has laid the foundation for the establishment of an integrated old-age insurance system in urban and rural areas. The decision of the State Council on establishing a unified basic old-age insurance system for enterprise employees (Guo Fa [1997] No.26) was issued, which marked the formal establishment of the basic old-age insurance system for urban enterprise employees with partial accumulation system, and the old-age insurance for urban enterprise employees changed from "pay-as-you-go" system to "partial accumulation" system. The problem of providing for the aged for employees has changed from "enterprise insurance" in which all enterprises bear the responsibility to "social insurance" in which enterprises and employees share the responsibility. Especially after the State Council's "Decision on Perfecting the Old-age Insurance System for Enterprise Employees" (Guo Fa [2005] No.38) was issued, the basic old-age insurance system for urban enterprise employees was further improved. At present, the long-term mechanism for balancing the basic old-age insurance fund, the incentive mechanism for participating in insurance payment and the constraint mechanism for financial input were basically established. Further improve the basic old-age insurance system for employees in urban enterprises, making it the basic core system for integrating the old-age insurance system for employees in urban enterprises, the old-age insurance system for institutions and the rural social old-age insurance system.

The macro-control of the endowment insurance fund by the state has created favorable conditions for the establishment of an urban-rural integrated endowment insurance system. Since 1998, the state has increased investment in the basic old-age insurance system year by year, and the financial support for the central and western regions and the old industrial bases in Northeast China has increased year by year. The macro-control of the endowment insurance funds by the state has eased the pressure on the basic endowment insurance funds in these areas, and also made it possible for these areas to improve the overall level of basic endowment insurance and reduce the rate of basic endowment insurance; The reduction of the basic old-age insurance rate has left valuable space for enterprises to establish a supplementary old-age insurance system. Take Heilongjiang Province as an example. Before the overall planning of basic old-age insurance at the provincial level, the average contribution rate of enterprises in the province was 22.6%, of which the average contribution rate of local enterprises was 25.4%, and individual industries and systems even exceeded 30%. After overall planning at the provincial level, the basic old-age insurance rate for urban enterprises is unified at 22%, and the average contribution rate in the province is reduced by 2.42% on average, which can reduce the burden on enterprises by at least 465.438+300 million yuan every year, creating conditions for enterprises to establish enterprise annuity system and other supplementary old-age insurance systems.

The state strives to establish a supplementary endowment insurance system, which provides a policy basis for the establishment of an urban-rural integrated endowment insurance system. In 2004, while expanding and improving the urban social security system, the State Council successively promulgated the Trial Measures for Enterprise Annuity (Order No.20 of the Ministry of Labor and Social Security) and the Trial Measures for Enterprise Annuity Fund Management (Order No.23 of the Ministry of Labor and Social Security). These two methods are not only programmatic documents for urban enterprises to establish enterprise annuities, but also programmatic documents for institutions to establish occupational annuities. The issuance of such a document during the pilot period of improving the urban social security system shows that the state attaches great importance to the supplementary old-age insurance system, including the enterprise annuity system, and also provides a policy basis for building an integrated old-age insurance system in urban and rural areas.

The State Council's pilot projects to improve the social security system in three northeastern provinces have accumulated experience for the establishment of an integrated old-age insurance system in urban and rural areas. The State Council has carried out pilot projects to improve the urban social security system in three northeastern provinces, adjusted the scale of individual accounts for basic old-age insurance, reformed the method of calculating and distributing basic pensions, partially implemented individual accounts, and further standardized and improved the basic old-age insurance system. Especially after the scale of personal account is reduced, the proportion of accumulated part in the first pillar is reduced, leaving institutional space for expanding the supplementary endowment insurance in the second pillar. In 2000, the State Council's "Notice on Printing and Distributing the Pilot Scheme for Improving the Urban Social Security System" (Guo Fa [2000] No.42) gave special policies to the three northeastern provinces, and 4% of the funds needed for establishing enterprise annuities could be paid before tax. This preferential policy has greatly promoted the construction of enterprise annuity system in the three northeastern provinces, and will certainly provide reference experience for other provinces and cities to promote enterprise annuity system.

Third, measures to build an integrated urban-rural old-age insurance system.

To build an integrated old-age insurance system in urban and rural areas, we must take Scientific Outlook on Development as the guide and promote the construction of social security system in accordance with the requirements of people-oriented and overall planning of urban and rural development. The following principles should be followed in the specific operation: First, the principle of "welfare rigidity" should be followed. Under normal circumstances, the scale can only be expanded but not reduced, the project can only be increased but not reduced, and the level can only be increased and not reduced. The second is to follow the principle of social security rights and interests. All eligible social groups will be included in the scope of basic old-age insurance, the basic old-age insurance system will be further adjusted, citizens' social security rights and interests will be safeguarded, and urban basic old-age insurance policies will be unified, so that different urban social groups can enjoy equal rights and opportunities to participate in old-age insurance. The third is to follow the principle of government subject. The government should bear the "transition cost" of implementing the urban-rural integrated endowment insurance system. It is also the responsibility of the government to establish a new system of urban-rural integration and increase government financial input. The fourth is to follow the principle of social justice. On the basis of increasing macro-control, we will improve the overall level of basic old-age insurance, scientifically and reasonably divide the responsibilities of governments at all levels, and increase the macro-control of the central government on old-age insurance. At present, the primary task is to actively promote the provincial-level overall planning of basic old-age insurance throughout the country, and on this basis, actively build an urban-rural integrated old-age insurance system. Specifically, the following measures should be taken:

First, further expand the coverage of basic old-age insurance, increase the construction of supplementary old-age insurance systems such as enterprise annuities, and improve the old-age insurance system for urban enterprise employees. First, further improve the basic old-age insurance system for employees in urban and rural enterprises. In accordance with the requirements of "Decision of the State Council on Improving the Basic Old-age Insurance for Enterprise Employees" (Guo Fa [2005] No.38), we will adjust the scale of individual accounts, reform the method of calculating and distributing basic pensions, make real personal accounts, improve the overall level, and strive to expand the coverage of basic old-age insurance to employees of various enterprises in cities and towns, urban self-employed, freelancers and flexible employees, and migrant workers in urban enterprises. The second is to strengthen the construction of enterprise annuity system. Expand the coverage and tax-benefit ratio of the pre-tax expense policy of enterprise annuity, and realize that all enterprise contributions are paid before tax. Measures such as target management and policy guidance can be taken in the near future. The third is to speed up the construction of personal savings endowment insurance system. Explore the formulation of a special interest rate for personal savings pension insurance and the preferential policy of exemption from personal income tax in personal savings pension insurance, and encourage all kinds of urban and rural personnel to actively participate in personal savings pension insurance. The fourth is to further promote commercial life pension insurance and give full play to the supplementary role of commercial insurance in social insurance.

The second is to establish the basic old-age insurance system as a breakthrough and integrate the old-age insurance system of government agencies and institutions. First, establish a basic old-age insurance system for government agencies and institutions, implement the same basic model of "combining social pooling with individual accounts" as urban enterprises, and unify the calculation method, payment ratio and payment wage base of basic pensions. The second is to establish an occupational annuity system for government agencies and institutions, and adopt the same operation and management methods as the enterprise annuity system. The occupational annuity system of government agencies and institutions with financial support can be promoted by compulsory means. The third is to establish the same personal savings pension insurance system and commercial life pension insurance system as enterprises.

Third, implement the social pooling fund of rural social endowment insurance and establish the rural social endowment insurance system. First, integrate the existing rural social endowment insurance and design the same rural basic endowment insurance system model as urban enterprises. Because the current rural social endowment insurance system is mainly based on individual contributions, the pension generated by this system is only equivalent to the personal account pension of the basic endowment insurance for urban enterprise employees. Therefore, measures should be taken to solve the problem of "social pooling fund" in rural social endowment insurance and supplement the basic pension that is missing in rural social endowment insurance at present. Second, the unified management of rural social endowment insurance funds and urban enterprise employees' basic endowment insurance "real" personal account funds. The rural social endowment insurance fund is essentially the same as the "real account" personal account fund of the basic endowment insurance for urban enterprise employees. Therefore, the rural social endowment insurance fund can be incorporated into the personal account fund management system of urban enterprise employees' basic endowment insurance, and the scale of the endowment insurance fund can be expanded to better maintain and increase the value. The third is to exchange land for security. For elderly farmers who have lost their ability to work, they can voluntarily transfer their land management rights to relevant government departments under the organization of relevant government departments (such as social insurance agencies), so as to obtain basic pensions equivalent to those of urban residents. The relevant government departments can auction the acquired land management rights, and the proceeds from the auction will be included in the endowment insurance fund. This not only solves the problem of basic old-age insurance for elderly farmers, but also facilitates the large-scale management of rural land. The fourth is to raise social pooling funds for rural social endowment insurance. In view of the historic contribution of rural areas and farmers in China to the realization of national industrialization, some funds should be set aside from state-owned assets or financial funds as the "social pooling fund" for rural social endowment insurance. At the same time, for non-agricultural farmers who have left the countryside for many years and are no longer engaged in agricultural production, they can also voluntarily transfer their land management rights to relevant government departments in exchange for the right to participate in basic old-age insurance and plan and pay basic pensions. Fifth, farmers voluntarily participate in the same personal savings pension insurance system and commercial life pension insurance system as urban workers.

By taking the above measures, a perfect urban-rural integrated endowment insurance system will be established, so that the insured with different systems can move freely and transfer the endowment insurance relationship, thus promoting the establishment of a unified urban-rural labor market and promoting China's economic and social development.