建立与完善农村养老保障制度研究.pdf

式，然而他们工作的企业多是劳动密集型的企业，完全利用城镇职工的征费方式，不利于 企业的发展，同时乡镇企业职工和农民工积累能力弱于城镇职工，综合这两方面的考虑， 具有工资性收入的农村劳动者的养老资金的筹集，可采取对个人征费，按照企业的利润对 企业征收“养老附加税”，国家将原先的间接补贴改为直接补贴以帮助其积累；同时，养 老地点具有不确定性，以设立“账中账”的形式保存资金，即在所有资金都进入个人账户 的同时，在个人账户内设立社会账户和个人账户，以便在确定养老地点时能够与城镇或农 村养老保障体系衔接。 在农村地区养老的全部居民，所有积累的资金完全进入个人账户，政府以补贴居民服 务消费的方式实现资金注入。居民的自有资金提供实物保障，政府补贴实现服务保障。为 提高资金的使用效率和保证服务的质量，国家政府、社区管理部门、居民等利益相关者应 共同参与公共服务部门的治理。 关键词：农村；养老保障制度；社区养老保险；养老服务；养老保险税； II Research of Establishing and Improving Rural Old Age Security System Abstract At present, three ways of security, family support, farmland ’s security and rural social insurance promulgated by Ministry of Civil Affairs, consist the rural old age security system. However, with families shifting from traditional extended families to nuclear families and the position of old people in the family declining, the aged can not get enough care form their offspring, and the sanction of traditional moral is also diminishing, so the function of family-based old age security is tending to decline. For long time, the farmland have been regarded as a “natural security”for peasant, but, due to the increasing peasants and decreasing area of farmland there are more and more unemployed peasants, they can not get sufficient security from farmland. And, even if for those who still go in for agricultural work, they either can not live only by agricultural incomes. In the process of industrialization and civilization, a lot of farmland become non-farmland, without reasonable farmland liquidity rule, the landless peasants don ’t get enough compensation, the farmland totally loss it ’s security function for these landless peasants. At last, the rural social ins