The tax department is responsible for the collection. However, due to the lack of strong signs.

Means, leading to enterprises with the ability to pay deliberately conceal the total wages.

Amount, underpayment of overall fund or transfer, breach of contract, etc.

The phenomenon is very serious.

(B) the government has not yet assumed the debt responsibility in the system transition, therefore,

The endowment insurance fund is seriously short of supplementary funds.

Endowment insurance is the core content of social insurance, which

It is implemented by the state and supported by government finance.

Social security system. From the original meaning of social security, the government

You should bear the financial responsibility of the fund. more importantly,

Yes, the "old man" and "middleman" of enterprise basic endowment insurance,

Under the old system, I didn't participate in the old-age insurance, but I was in a state of low salary and low welfare.

In the case of state-owned capital accumulation, it has also accumulated from

The pension insurance rights and interests of the body, so it continues to work under the old system.

As the payment period of the new system, age is supported by the endowment insurance fund.

Pay their pension insurance benefits. The sources of such institutional expenditures should be

It is a historical debt that the government should repay to be borne by the finance at the same level.

However, in recent years, in addition to the central government allocated some funds to supplement the old-age insurance.

Fund, clearly ensure that retirees' pensions are paid in full and on time,

Local finance basically has no funds to solve the problems of "old people" and "middle people"

The disposal of expenditure makes the pension fund face a situation of no supplement.

In this case, the double expenditure pressure.

(3) The arbitrary expansion of expenditure outside the system has seriously increased support.

The burden of the old insurance fund.

The expenditure scope of endowment insurance is clearly defined by the state.

However, according to the needs of reform, some local governments in order to alleviate the temporary

Difficulties, without authorization to expand the project and scope of fund expenditure, mainly

Is to transfer the cost of enterprise reform and transformation to the endowment insurance fund.

Let's go For example, some local governments handle it for employees of enterprises that have been transformed.

In addition to early retirement procedures, pension funds not only reduce premiums

Income, but also pay a pension; Some places are not strictly enforced.

If it is used as the payment period, it is not conducive to open source and reduce expenditure of endowment insurance;

Even some places should be spent by state-owned enterprises or the government.

To maintain the stability of enterprises and society, we should also start from the base of endowment insurance.

Pay in gold for the time being. Such out-of-system expenditure makes endowment insurance

The fund is overwhelmed.

Two, to solve the basic old-age insurance fund balance.

Countermeasures

(A) to expand the coverage of old-age insurance, improve the collection rate, strict

Approved payment wage base, expand the basic old-age insurance fund.

Sources of income.

First, vigorously improve the coverage of old-age insurance. Participate in raising funds

The coverage of old insurance is fund raising.

The source of work. At present, state-owned enterprises, central enterprises and public enterprises

I have basically participated in the endowment insurance, and my expansion potential is mainly in the non-public sector.

On state-owned enterprises. Expand the coverage of basic old-age insurance funds.

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= Number of contributors * Payment rate * Payment wage base

* contribution rate. In the case of other conditions unchanged, increase the payment.

Number of people, payment rate, payment wage base and collection rate.

First, it will lead to the emergence of social pooling funds and individual account funds.

An increase in income. However, at present, in addition to the payment rate, the payer

Quantity, payment wage base, collection rate, endless.

The ideal place, specifically:

First, the coverage of old-age insurance is low. China's policy stipulates that,

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We should start from the following aspects: (1) We must strengthen publicity and explain the government clearly.

Policy, let everyone understand the benefits of participating in social insurance. (2) clarity

Department responsibility, pay attention to * * *. Governments at all levels should expand coverage.

As a key measure to consolidate the two "guarantees", make arrangements and departments

Department, led by the government, the head of each department to participate in the leadership.

The team is responsible for implementation. Industry and commerce, taxation and other departments should be responsible for stopping it.

Hold on. All relevant departments should strengthen management by strengthening annual inspection.

Audit, invoice management, careful inspection of payment and other means to ensure

100% of the insured enterprises are included in the old-age insurance enrollment list to ensure enrollment.

The number of registered enterprises in Bulgaria is 100%. (3) Strengthening social insurance

Legislation to change the government's soft constraints on enterprises in social insurance.

Is a hard constraint. The compulsory age structure of Sino-foreign joint ventures and private enterprises

Economic components such as enterprises and individual industrial and commercial households

Everyone participates in old-age insurance.

The second is to increase the collection efforts and strive to pay wages for enterprises.

The figures are true and reliable, and the collection rate is improved. Expand the coverage of endowment insurance

The collection rate must be guaranteed, otherwise it will become negative old-age insurance.

Bear. Therefore, efforts must be made to increase the collection volume and improve the collection rate.

First of all, we should strengthen our efforts to repay debts. Deliberately defaulting on payment ability

Enterprises that treat the State Council's Collection Regulations as a joke,

The social security department should classify them, and the labor department is responsible for them first.

The supervision team issued the Notice of Payment within a Time Limit, but the payment has not yet been made.

Apply to the people's court for compulsory execution. At the same time, give play to the role of news media.

The supervisory role of large defaulting households is exposed through the news media, so that

Enterprises accept social supervision. Second, we should strengthen audit supervision.

Strive to make the payment wage base reported by enterprises true and reliable, once.

If any omission is found, it will be resolutely dealt with according to law and will not be tolerated.

(two) gradually extend the retirement age, it is strictly prohibited to retire in advance and openly.

Reduce expenditure from the source, and alleviate the contradiction of unbalanced income and expenditure of the basic old-age insurance fund.

Retirement age greatly affects pension funds.

Get out. According to the calculation of relevant experts, the retirement age will be raised if it is delayed by one year.

The old fund can reduce expenditure by 5%-10%. So, how to determine?

The retirement age has always been valued by all parties. Our country regards men as 60 years old,

The legal retirement age of 50 for women (55 for cadres) was in the last century.

As stipulated in the 1950 s, the living standards of our people have been declining for decades.

And the retirement age has been greatly raised.

Not suitable for the health status of our population, not only increasing the number of children.

The expenditure of the old fund has increased the burden on the country, but it is not completely reasonable.

Make good use of these human resources, so we should raise the retirement age and have

We can start from the following aspects: First, narrow the gap between men and women.

This is because it is a common reality that women live longer, and women

The payment period of sex labor is often shorter than that of men, but they enjoy the pension period.

But taller than men. As a result, the retirement age gap between men and women has narrowed.

It is both feasible and the general trend. Second, improve the advanced nature.

Retirement age of professionals. This is because: first, the higher the education.

The longer you study, according to the current retirement age,

The shorter their on-the-job working hours, the more highly educated they become.

The payment period of personnel is shorter than that of ordinary personnel; Second, professionals.

Members, especially senior professionals, are valuable human resources that need to be improved.

The retirement age of professionals is conducive to the full play of these talents; sequence

Third, the starting age for raising these people's pension payment should be lowered.

Reduce and postpone the expenditure of pension funds. Of course, the above measures are concrete

When it is implemented, it can't be done overnight, but it should be promoted step by step.

The impact of quantity reduction on the labor market. Third, it must be banned.

Early retirement. For some time, due to various reasons, enterprises have been implementing it.

Most retirement policies are relatively loose, which leads to the problem of early retirement.

Highlight. Although the state has issued regulations prohibiting early retirement,

However, this practice is still repeated in some places. early retirement

Part of it is to streamline personnel and improve efficiency. In the short term, it's ok.

It relieves the pressure on the labor market, but this simple solution requires

The research method of this topic will bring great benefits to the operation of China's old-age insurance system.

Big shock. On the one hand, it has reduced the working population and greatly shortened the working population.

The payment period of these employees has been shortened, thus reducing the pension insurance base.

Gold income; On the other hand, it has increased the number of pensioners,

The pension age of these workers has been greatly extended and raised.

Pension expenditure, this increase or decrease makes the pension deeper.

Therefore, on the one hand, we should mention the situation handled in various places.

Conduct a comprehensive inspection and cleaning before retiring to distinguish different situations.

In addition to handling, on the other hand, we should also standardize the correct positioning in the future.

Examining and approving the management of employees' retirement, especially strengthening the management of employees' diseases.

Identification and evaluation of non-work-related disability and total incapacity for work

Special types of retirement management, resolutely stop and correct early retirement.

If it is really necessary for reform, early retirement should be implemented as a reform.

The cost of leather, the relevant expenses of this part of early retirees should be

The financial burden should not be passed on to enterprises and employees.

(C) a clear national pension "elderly" and "middle-aged"

The repayment responsibility equivalent to the amount of "personal account" in the equity, plus

The government has invested heavily to make up for the deficiency of the endowment insurance fund.

The government should accumulate "old people" and "middlemen" under the old system.

The part of the accumulated pension right that exceeds the basic pension is transferred as follows

Controlling costs and taking due responsibility for payment will help to reduce the cost.

The scope of payment of social pooling funds, reduce its payment pressure, from

From the source, the expansion of personal accounts is prevented.

Under the old system, the government assumed the role of "old man" and "middleman"

Although the accumulated debt is huge, as long as it is institutionalized

Arrange and adopt the method of gradual repayment, which not only solves the problems left over from history.

Problems, not financial burdens. The so-called gradual repayment,

That is to calculate the repayment amount of the fund, and then arrange it in several years.

Politics is dealt with year after year.

(Editor's Proofreading: Yu Chaoxi Shi Aiping)