本文从社会保险缴费水平和社会保障体系两个维度考察粤港澳大湾区主要城市的社会保险制度异同。首先,基于世行税收营商环境逻辑测算珠三角九市的社保费率,并与北京、上海、香港及代表性国际组织进行比较。其次,从社会保障体系差异探讨珠三角九市社保费率高企的原因,并总结归纳粤港澳三地社会保障体系的共性与差异。最后,从费率和制度两个方面给出了社保降费改革的具体建议。
Based on the logic of the World Bank,this article calculates the social insurance premium rates of nine cities in the Pearl River Delta in the Guangdong-Hong Kong-Macao Greater Bay Area in 2018 and 2020,makes a vertical comparison,and makes a horizontal comparison with Hong Kong and representative foreign countries and organizations,and summarizes and analyzes Guangdong,Hong Kong and Macao. The characteristics and differences of the social security systems in the three places gave suggestions on the reform of social security fee reductions from both the rate and the system.