The Effect Of The Contribution Rate Of Pooling Account Of The Old-age Insurance System For Urban Workers On Fund Collection

China’s high pension contribution rate will bring the huge pay cost burden to enterprises, lead to the fund collection efficiency is low and pension payment is difficult directly. Coupled with an aging population appear in advance, to explore solutions about the pension payment difficulties can’t wait any more. This paper, on the basis of domestic and foreign pension study, analyzing whether reducing the enterprise pension contribution rate can improve the pension fund collection efficiency, solve the pension payment difficulties by the empirical analysis.The paper first analyzes the impact about enterprise pension contribution rate on pension fund collection efficiency, and then discuss the impact about enterprise contribution rate on the pension insurance fund collection from wage, employment and enterprise evasion three angles. The results show that: the enterprise pension contribution rate increase each 1% will reduce the pension fund collection rate 1.008% significantly, 1.34% out of employment and 3.04% out of wage, this shows that the high contribution rate is not conducive to enterprise’s high collection rate and is not healthy development of the labor market. Reducing the enterprises pension contribution rate moderately, broadening the pension fund channels, delaying retirement age elastically, improving the wages system constantly, enhancing the level of pension collection and unifying the pension collection agencies can improve the pension funding efficiency.This article is divided into the following sections: Introduction introduces the research background and significance, researches status at home and abroad, elaborate s research ideas, research methods, structural arrangements and innovation of this paper. The second chapter is the concept and basic theory of the pension. Introducing the three important stages and three basic fund models and the basic theory of China’s urban workers basic pension system. The third chapter is the theory study about the enterprise pension contribution rate on the fund collection efficiency. Analyzing the influence factors of pension collection efficiency and the impact of enterprise contribution rate on the pension collection, employment, wages and escape charges. The fourth chapter is empirical analysis. Using empirical analysis method to analyze the impact of enterprise contribution rate for collection rate and employment, wages, evasion and so on, and analysis comprehensively based on the basis. The fifth chapter is policy recommendations. According to empirical results and the status of development and the difficulties of China’s pension system, submitting policy recommendations. Finally part is the conclusion. Summarizing the research work and the disadvantage of this paper.