关键词: 基本养老保险, 缴费负担, 降低空间, 精算评估

Abstract: Taking basic pension insurance for urban employees for example, this paper establishes actuarial models to analyze whether the contribution rate can be decreased based on the assumptions that the basic pension insurance fund can operate regularly from the year of 2016 to 2090. The results are as follows: (1) if the retirement age is delayed three months yearly until that the retirement age reaches 65 years old, and the second-child-bearing willingness achieves 61% and above, the contribution rate can be reduced from 28% to 25.51%~27.94%; (2) if further allowing the basic pension insurance fund to invest into the stock market, and the return of investment can reach 8.82% announced by National Council for Social Security Fund, the contribution rate can be further reduced to 24.43%~26.41%; (3) if the government further continues to reduce state-owned shares to enrich the social security fund, the contribution rate can be further reduced to 23.63%~25.54%. In summary, to reduce the high burden of social insurance contribution for employers and employees, in addition to delaying retirement ages and taking measures to encourage childbearing willingness, the government can perfect the policy of allowing the basic pension insurance fund to invest into the stock market and reducing state-owned shares to enrich the social security fund.

Key words: Basic Pension Insurance, Contribution Burden, Decreasing Space, Actuarial Evaluation