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我国养老保险制度面临日益严重的支付危机,费基侵蚀所起的消极作用未得到足够的重视。我国养老保险制度对费基的定义过窄且不明确、现行制度内工资特点使核定缴费工资远小于职工的实际收入、而各种因素导致的缴费主体逃费问题更使实际费基进一步缩小。
China’s pension insurance system is facing an increasingly serious payment crisis, and the negative role played by Fiji-based erosion has not been given enough attention. The definition of Fiji in our country’s old-age insurance system is too narrow and unclear. The wage features in the current system make the approved payment of wages far less than the actual income of workers, and the issue of contributory fare evasion by various factors further reduces the actual fee base.