Study On The Adjustment And Optimization Path Of Contribution Rate Of Urban Enterprise Pension System

China has established the basic old-age insurance system for the majority ofretirees. The Core of urban basic old-age insurance system for enterprise is to raise theissue with the payment of funds from fund-raising, the co-ordination of socialenterprises to take a toll, at this stage the average contribution rate is about20%,resulting in the pension contribution rate higher than the burden on businesses weight;from pension payments, the higher rate of enterprise payment of60%of the targetreplacement rate can not be achieved, leading to social pooling fund PAYG there arestill some gaps. This is the plight of the urban-dimensional corporate pensioninsurance system, and therefore, sustainability has become the first proposition of thepension system. To achieve the basic pension insurance companies and long-termfinancial balance for sustainable development, we need to continue to deepen thereform of the pension insurance system, both to enable enterprises to optimize thecontribution rate and stay within an affordable range, but also achieve the goal ofbasic pension insurance alternative rate levels.This paper focuses on optimizing the basic pension insurance contribution ratefor quantitative study on the dynamic path optimization and feasibility, as follows:The first part is some basic concepts and theories. Define several importantconcepts, while social security income redistribution, tax optimization, life cyclehypothesis, the long-term actuarial balance of the underlying theories are discussed.The second part is the historical evolution of China’s urban pension insurancesystem, and I hope learn from history, clear pension reform movements; carding statusand explore the development of basic old-age insurance and problems.The third part is the analysis of the basic old-age insurance for urban enterpriseof the causes of the high rate of payment from the theoretical and practical level, andin-depth analysis resulting in a significant impact.The fourth part is the introduction of amendments to the two overlappinggeneration model; the study identifies a15%pension contribution rate optimal levelfor dynamically adjusting the contribution rate of urban enterprises to provide benefits to optimize economic efficiency criteria. Construction of urban social pooling pensionactuarial balance model was designed in three phases firm contribution rate dynamicoptimization path.The fifth part is Research findings and policy options to reduce corporatepension contribution rate.