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夯实基本养老保险缴费基数对于促进基本养老保险缴费应收尽收、保障参保人员的合法权益具有十分重要的作用。但是目前基于计算机技术的缴费基数的核定方法仅仅局限在使用“保底封顶”原则,不能识别较为狡猾的欺诈行为;而人工的核定手段在面对众多参保人员时往往采用抽样核查方法,很不全面。为此,本文基于参保人员“保底封顶”换算后的缴费基数,采用核密度估计的方法拟合申报的工资分布,进而推算出全体参保人员的平均工资,最终通过与当地职工平均工资的比较从宏观上衡量参保人员缴费基数申报的真实程度,为详细核查确定重点。本文使用三个典型地区的176874个基本养老保险参保人员的缴费数据开展实验,结果表明:一些地区参保人员普遍存在缴费基数不实的情况。
Consolidating the basic pension insurance contribution base for promoting the basic pension insurance contributions should be collected to protect the legitimate rights and interests of insured persons has a very important role. However, at present, the verification method of payment base based on computer technology is limited to using the principle of “security cap” and can not identify the more cunning fraud. However, the manual verification method often adopts the sample verification method when faced with many insured persons, Very incomplete. To this end, based on the base of insured “capped at the end ” after conversion, we use the method of nuclear density estimation to fit the declared salary distribution, and then deduce the average salary of all insured persons. Finally, Comparison of wages from a macro measure of the insured persons to declare the true extent of the base payment, to confirm the focus of detailed verification. In this paper, using the data of 173,674 basic pension insurance contributors in three typical regions to conduct experiments, the results show that there is a widespread payment base in some areas.