以所得为缴费基数的城镇职工基本养老保险缴费率优化模型与实证测算

本项目紧密围绕新时代国家大政方针选题，主要采用文献荟萃法、社会调查法、数值模拟法从多学科视角对城镇职工基本养老保险领域中最基础、最重要的缴费基数和缴费率问题展开综合性研究，以解决城镇职工基本养老保险缴费由职工工资为基数转变为以所得为基数的理论依据、以所得为缴费基数的城镇职工基本养老保险缴费率优化模型构建以及以所得为缴费基数的城镇职工基本养老保险合意缴费率、潜在缴费率和实际缴费率测算这三个关键问题，并提出相关政策建议。本项目研究响应了城镇职工基本养老保险缴费需要变革缴费基数和缴费率的理论呼吁，拓宽了如何确定城镇职工基本养老保险缴费率这一领域研究的现实基础、丰富了确定城镇职工基本养老保险缴费率研究的理论视角、增添了国家调整城镇职工基本养老保险缴费基数和缴费率的学理依据和数据支撑。

The project focus on national major policy in the new era to select topic, mainly adopts methods including literature Meta-analysis, social survey and numerical simulation to comprehensively explore the most fundamental and most important issues named contribution base and rate of basic old-age insurance for urban workers（BOAIUW）from multidisciplinary perspective, expects to solve three key questions such as theory basis that changes the contribution base of BOAIUW from wage to income, optimization model of the contribution rate of BOAIUW based on the income, calculation for desirable, potential and real contribution rate of BOAIUW based on the income, and gives some policy suggestions. The project responses the theoretical call on changes of contribution base and rate for BOAIUW, widens the realistic foundation that how to determine the contribution rate of BOAIUW, enriches the theoretical perspective of determining the contribution rate of BOAIUW, and adds academic basis and data support for country to adjust the contribution base and rate for BOAIUW.