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双基数征缴的目的在于通过调整企业间的养老负担,保证统筹养老金的征缴率和征缴量。当前的统筹养老金可以分解为基础养老金和转轨成本两部分。在双基数征缴的具体实施过程中,可以以职工工资总额的7%-8%征缴基础养老金, 以企业税前利润的1%征缴转轨成本部分。以利润为基数征缴的部分是政府向企业的强制性借款,政府在日后应有计划地逐步偿还。
The purpose of double-base collection is to ensure the collection and collection of pensions through the adjustment of the pension burden among enterprises. The current overall pension can be decomposed into two parts: basic pension and transition costs. During the implementation of the double-card levy, the basic pension can be levied at 7% -8% of the total employee’s salary, and the transitional cost portion can be levied at 1% of the pre-tax profit of the enterprise. The part of profits levied on a mandatory basis is the government’s mandatory loan to the enterprise. The government should gradually repay it in a planned manner in the future.