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中央与地方社会保障责任划分集中体现在养老保险责任划分上。本文提出“统账分管”模式,即养老保险统筹缴费改为社会保险税,收入及相应支付归中央,选定时点上退休“老人”“中人”的基础养老金也归中央,社会保险税结余划转给全国社会保障基金;养老保险个人账户收入及相应支付归地方, 60%替代率以上部分的养老待遇由地方补充养老保险解决,个人账户结余由地方负责做实个人账户。经过20～30年完成养老保险制度过渡。
The division of responsibility of social security between the central and local governments is embodied in the division of responsibility of pension insurance. In this paper, we put forward a “unified account in charge” mode, that is, the overall contribution of pension insurance is changed to the social insurance tax, the income and the corresponding payment are paid to the central government, and the basic pension for retired “senior citizen” and “middleman” Also belong to the central government, the social security tax balance transferred to the National Social Security Fund; pension insurance personal account income and the corresponding payment to the local, 60% replacement rate above part of the pension treatment by the local supplementary pension insurance, individual account balance by the local responsibility Real personal account. After 20 to 30 years to complete the transition of pension insurance system.