What are the ways to raise social security funds?

Pay-as-you-go system is a recent financing model guided by the principle of horizontal balance of payments. The so-called recent horizontal revenue and expenditure refers to the difference between the total collection of social security funds in that year and the expenditure of social security funds in the same period.

The specific method of pay-as-you-go system is to budget the social security expenses needed in that year, and then allocate them to all enterprises and individuals participating in social security according to a certain proportion. Under the principle of "fixed income by expenditure", the income in the current year is paid in the current year.

2. Fund accumulation system

Fund accumulation system, also known as "fund system" and "savings system", is a financing model based on the principle of long-term vertical balance of payments. The so-called long-term vertical balance of payments means that the sum of the social security fund paid by the insured and its investment income is in balance with the total amount of benefits enjoyed by the insured during the whole insurance period.

The specific practice of the policy-holder fund accumulation system is to determine a total average rate that can ensure the balance of payments in a long period of time on the basis of long-term prediction of social and economic indicators (including retirement rate, mortality rate, wage growth rate, inflation rate, interest rate, etc.). ) and spread to the entire insurance period of the insured. Accumulate the unused insurance money for investment and operation.

The fund accumulation system requires enterprises and individuals to pay social insurance premiums according to a certain proportion of wage earners, and these expenses will be included in personal accounts for accumulation, and the accumulated funds will be distributed to individuals in a certain way when they meet the conditions for receiving.

3. Partial accumulation system

Partial accumulation system, also known as "partial fund system" and "mixed system", is a financing model combining short-term horizontal balance of payments with long-term vertical balance of payments. The partial accumulation system includes two management methods: increasing a certain proportion of accumulation on the basis of pay-as-you-go, and implementing fund accumulation combining social pooling with individual accounts.

The first way is to accumulate the outstanding funds in the current year under the pay-as-you-go framework and in accordance with the principle of "fixed income with expenditure, slight balance and accumulation" to form a fund, which will be used to supplement the income and expenditure gap in the current year at the peak of payment.

The second way is to divide the collected social security funds into two parts: social pooling account and personal account. Social pooling accounts are raised by pay-as-you-go method, with fixed income and no balance; Personal accounts are completely accumulated.

Partial accumulation system can concentrate the advantages of pay-as-you-go system and fund accumulation system, effectively overcome its shortcomings, and can not only make social overall planning according to short-term payment demand, but also form moderate accumulation. The accumulated part can be preserved and increased through investment and operation, which can reduce the burden of the next generation and alleviate intergenerational conflicts.

At present, China's basic old-age insurance and basic medical insurance are based on the combination of social pooling and personal accounts. 1993165438+10. In the resolution of the Third Plenary Session of the 14th CPC Central Committee, the principle of "combining social pooling with individual accounts" was put forward for the first time.

1In March, 1995, the State Council issued the Notice on Deepening the Reform of the Old-age Insurance System for Enterprise Employees, clarifying that the basic old-age insurance should combine social pooling with individual accounts, and gradually form a multi-level old-age insurance system of basic old-age insurance, enterprise supplementary old-age insurance and individual savings insurance.

199865438+February, the decision of the State Council on establishing the basic medical insurance system for urban workers was promulgated, and the basic medical insurance for urban workers in China began to combine social pooling with individual accounts.

Extended data

way

1, tax calculation method

The way of taxation is to levy social security tax. Social security tax, also known as payroll tax, is a tax levied on employers and employees according to the total wages and personal income in order to raise social security funds. The United States is the first country in the world to raise social security funds through taxation. Up to now, in 160 countries that have established social security systems, more than 80 countries have levied social security taxes.

The social security fund raised through taxation is an important part of the government's fiscal revenue and budget, and its revenue and expenditure are managed by the government in a unified way.

This tax calculation method has the advantages of strong compulsion, fair burden, simple and clear insurance items, rules to follow in paying taxes and simple management. The disadvantage is that after the tax forms financial funds, it can only be arranged through the annual budget, and usually the basic goal is to balance the annual income and expenditure. In fact, it is impossible to accumulate social security funds, so it is impossible to resist periodic social security risks.

For example, once the economic crisis causes a large number of workers to lose their jobs, or the aging trend of the population accelerates, the insufficient accumulation of social security funds may have a huge impact on the national finance, thus affecting the sustained and stable development of the national economy. In addition, the taxation method usually only adapts to the pay-as-you-go social security system, but cannot adapt to the requirements of the fully accumulated social security system.

2. Payment method

The mode of payment refers to the way of financing for specific social security projects levied by government functional departments from enterprises and individual workers according to relevant laws and regulations. The payment methods of social security funds include overall payment and compulsory savings. The overall planning fee is paid jointly by the employer and the employees, and the specialized agency designated by the government is responsible for the operation and management.

The funds raised in this way are paid by the government as a whole, independent of the financial budget system, earmarked for special purposes, and the insufficient payment is subsidized by the government. Compulsory savings are also paid by employers and employees, but they are not managed as a whole. The funds raised are deposited in personal accounts, and the government's control over social security funds is extremely limited. This financing mode corresponds to the social security fund financing mode of fund accumulation system.

3. Free financing

In addition to the above-mentioned common ways, there are many ways to raise social security funds, such as issuing welfare lottery tickets to raise funds for social welfare undertakings; Social welfare service fee is an important source of social welfare funds; There are social donations and so on. These financing methods can play an important supplementary role to the social security fund.

Baidu encyclopedia-social security fund raising