摘要
为规范和加强广东省内企业职工基本养老保险工作,保障企业职工退休后的基本生活,在现行《广东省社会养老保险条例》的基础上,广东省决定草拟一部《广东省企业职工基本养老保险条例》取代现行条例以适应社会的新发展。在草案拟定过程中,要研究现行条例与新制定条例的关系、国家社保制度与广东省条例的关系、广东省社保规定与其他省市自治区规定的关系。具体到广东省条例的层面,要注意条例的制定依据和名称、条例的适用对象,保险费用的负担主体、省级统筹、征缴部门的职责权限、延缴补缴条件和未参保责任、退休年龄及其调整和争议处理机制等几个重点问题,只有处理好这些问题,才能构建和谐稳定的社会养老保险关系,使其发挥应有的法律价值。
To standardize and strengthen the basic pension insurance for enterprise employees in Guangdong Province and guarantee their basic life after retirement,Guangdong Province decided to draft Regulations on the Basic Pension Insurance for Enterprise Employees in Guangdong Province to replace the existing Guangdong Provincial Social Pension Insurance Regulations to adapt to the new development of society.In the process of drafting,drafters must study the relations between the existing regulations and the new regulations,between national social security system and the regulations of Guangdong Province,between the social security regulations of Guangdong Province and the regulations of other provinces,municipalities and autonomous regions.As for Guangdong Provincial regulations,drafters must pay attention to such major issues as the basis and name of the regulations,the applicable objects of the regulations,the main body of insurance expenses,the overall coordination at the provincial level,the responsibilities and authorities of the collection departments,conditions for deferred payment and supplementary payment,liabilities of non-insurance,the retirement age and its adjustment,as well as dispute settlement mechanism.Only by handling these issues properly can we build a harmonious and stable social pension insurance relationship and let it play its due legal role.
作者
周贤日
高杨
ZHOU Xianri;GAO Yang(School of Law,South China Normal University,Guangzhou,China 510006)
出处
《温州大学学报（社会科学版）》
2021年第2期39-48,共10页
Journal of Wenzhou University：Social Science Edition
关键词
社会保险
养老保险
职工基本养老保险
Social Insurance
Pension Insurance
Employee’s Basic Pension Insurance
