Professor Deng Dasong, Director of the Academic Committee of the Social Security Research Center of Wuhan University, and Zhang Yi, a doctoral candidate, published a paper entitled "Research on the Impact of State owned Assets Transfer on the Space for Reducing Basic Pension Insurance Premiums for Enterprise Employees" in the third issue of the CSSCI journal Insurance Research in 2020.

【author】Deng Dasong，Zhang Yi

【Published journals】《保险研究》

【Journal level】CSSCI

【Publication time】2020（03）

【Abstract】Based on the principle of actuarial balance between income and expenditure of the basic pension insurance fund for enterprise employees, this paper establishes a model of the payment rate of the basic pension insurance for enterprise employees, and discusses the impact of the transfer of state-owned assets on the space for the reduction of the basic pension insurance for enterprise employees. The study finds that the transfer of state-owned assets can provide room for the reduction of pension insurance; However, the current state-owned assets transfer ratio provides very limited room for reducing fees for pension insurance; If the proportion of state-owned assets transfer is increased, the space for pension insurance fee reduction can be increased. Further research on the impact of changing the payment base on the contribution space of state-owned assets to endowment insurance, it is found that after the increase of the payment base, the balanced payment rate of enterprises decreases, and the space provided by the transfer of state-owned assets to reduce the rate of endowment insurance decreases. This paper suggests that the basic pension insurance system for enterprise employees should be reformed and improved by increasing the proportion of state-owned assets transferred to enrich the pension insurance fund and carrying out the reform of the pension insurance collection and management system to strengthen the payment base.

【Keywords】basic endowment insurance for enterprise employees; transfer of state-owned assets; Room for fee reduction

【Funds】Ministry of Education Humanities and Social Science Research Youth Fund Project "Research on Hidden Debt, Fund Gap and Financial Sustainability of Pension Insurance of Government Institutions and Institutions" (Grant No.: 16YJC630152).