slide1 n.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
社會保險 , 私人保險與個人帳戶的 區隔與違憲審查 PowerPoint Presentation
Download Presentation
社會保險 , 私人保險與個人帳戶的 區隔與違憲審查

Loading in 2 Seconds...

play fullscreen
1 / 24

社會保險 , 私人保險與個人帳戶的 區隔與違憲審查 - PowerPoint PPT Presentation


  • 134 Views
  • Uploaded on

社會保險 , 私人保險與個人帳戶的 區隔與違憲審查. 政治大學法學院院長 郭明政. A. 憲法及大法官會議解釋. 憲法第 155 條. 「國家為謀社會福利,應實施社會保險制度。人民之老弱殘廢,無力生活,及受非常災害者,國家應予以適當之扶助與救濟 。 」. 釋字第 472 號. 「 …… 全民健康保險法上開條文與憲法第二十三條亦無牴觸。惟對於無力繳納保費者,國家應給予適當之救助,不得逕行拒絕給付,以符憲法推行全民健康保險,保障老弱殘廢、無力生活人民之旨趣。」. 釋 字 第 549 號.

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about '社會保險 , 私人保險與個人帳戶的 區隔與違憲審查' - eugene


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
slide1

社會保險,私人保險與個人帳戶的區隔與違憲審查社會保險,私人保險與個人帳戶的區隔與違憲審查

政治大學法學院院長 郭明政

slide3
憲法第155條
  • 「國家為謀社會福利,應實施社會保險制度。人民之老弱殘廢,無力生活,及受非常災害者,國家應予以適當之扶助與救濟。」
slide4
釋字第472號
  • 「……全民健康保險法上開條文與憲法第二十三條亦無牴觸。惟對於無力繳納保費者,國家應給予適當之救助,不得逕行拒絕給付,以符憲法推行全民健康保險,保障老弱殘廢、無力生活人民之旨趣。」
slide5
釋字第549號
  • 「被保險人死亡,其遺屬所得領取之津貼,性質上係所得替代,用以避免遺屬生活無依,故應以遺屬需受扶養為基礎,自有別於依法所得繼承之遺產。……勞工保險條例第二十七條及第六十三條至第六十五條規定應於本解釋公布之日起二年內予以修正,並依前述解釋意旨就遺屬津貼等保險給付及與此相關事項,參酌有關國際勞工公約及社會安全如年金制度等通盤檢討設計。」
slide6
釋字第485號
  • 「惟鑒於國家資源有限,有關社會政策之立法,必須考量國家之經濟及財政狀況,依資源有效利用之原則,注意與一般國民間之平等關係,就福利資源為妥善之分配,並應斟酌受益人之財力、收入、家計負擔及須照顧之必要性妥為規定,不得僅以受益人之特定職位或身分作為區別對待之唯一依據;……」
slide8
行政院勞工委員會:
  • (二)但長期而言,財務負擔仍屬沈重,依勞保局101年精算報告指出,勞保如採完全提存準備之平衡費率為27.84% ,另預估民國107年將首次出現當期保費收入不足以支付各項給付,且之後保費收入與各項給付支出缺口逐年擴大,於民國116年起基金結餘將不足以支應當年給付支出。(行政院勞工委員會,立法院第8屆第2會期司法及法制委員會「我國退休制度及老年經濟安全改革」公聽會,101年11月28日)
slide9
「勞保費率 逐年調至19.5%」
  • 根據行政院「勞保年金制度及軍教人員退休制度改革規劃」報告,勞保費率將逐年調整,到民國125年達上限19.5%。
  • 勞工保險費率部分,報告指出,依現行費率調整機制於104年調到9%,其後每年調高0.5%,125年達上限19.5%。
  • 年資給付率分甲、乙案,甲案初期維持1.55%,待領取年金數額超過一次給付的次月開始,改按原領數額70%發給;乙案則是投保薪資新台幣3萬元以下維持1.55%,3萬到4萬3900元則為1.3%。(中央社,「勞保費率 逐年調至19.5%」,2013/01/28)
slide10
行政院主計總處:
  • (一)公務人員退休撫卹基金:自84年7月實施之新制,截至101年10月底止,基金餘額4千億餘元。依其精算報告顯示,公務人員、教育人員及軍職人員之最適提撥率為40.66%、42.32%及36.74%,與現行費率12%相距甚遠(法定費率上限公務人員、教育人員及軍職人員分別為15%、12%及12%),至100年底潛藏負債約1兆9,125億元。
  • (二)勞工保險基金:;截至101年10月底止,基金餘額5千億餘元。依其精算報告顯示,最適費率為27.84%,目前費率僅7.5% (扣除就保1%),即使調高至法定上限12% (扣除就保1%),仍低於最適費率,至100年底潛藏負債約6兆7,320億元。(行政院主計總處,立法院第8屆第2會期司法及法制委員會「我國退休制度及老年經濟安全改革」公聽會,101年11月28日)
slide11
銓敘部:
  • 逐步走向確定提撥制: 參酌當前世界先進國家公部門退休年金的改革經驗,多朝確定提撥制方向改革,所以本部未來將積極研議將公務人員退撫制度由現行「確定給付制」逐步改採「確定提撥制」的可行性,使部分退休準備責任分散於個人,以節省政府財政支出。(銓敘部,立法院第8屆第2會期司法及法制委員會「我國退休制度及老年經濟安全改革」公聽會,101年11月28日)
slide13
Kuo:
  • Social insurance has the function of risk sharing,in contrast to individual retirement accounts.
  • Social insurance is a compulsory and statutory insnstitution, unlike private insurance and pension plans.
  • Social insurance's financial source is contributions. This differs from national health service, welfare service, social allowance, and social assistance that are mainly financed through taxes.
  • Social insurance has its financing based on a pay-as-you-go principle, again different from private insurance.
  • Social insurance's objective is to maintain the participants' current standard of living in contrast to social assistance's goal to maintain a minimum standard of living.

(Kuo, " Social Insurance." In The Oxford Encyclopedia ofthe Modern World, Volume 7, 55, , 2008)

ruland
Ruland:
  • Die Rentenversicherungberuht auf einemUmlageverfahren.DessenzeitlicherRahmenist das Kalenderjahr. In ihm müssen sich Ausgaben und Einnahmen decken(§153 Abs.1). Das Umlageverfahrenistohne Alternative. Die Rentenversicherungsichert über 90% der erwerbstätigenBevölkerungmiteinemEinkommenbisyu 67.200 Euro imJahr (2012). EineVersicherungmitEinem so weitenpersonellenEinzugsbereichlässtsichnichtmehrimKapitaldeckungsverfahrenfinanzieren . Um die gegenüber der RentenversicherungbestehendenAnsprüchedurchKapitalabzudecken, wäreheuteeinDeckungskapital von über 8 Bio. Euro notwentig.

(Ruland, Maydell and Becker[Hrsg.], Sozialrechtshandbuch, 5. Auflage, p.901)

george e rejda
George E. Rejda:
  • No Full Funding

The OASDI program is not fully funded; that is, full advance funding is not presently followed. A full funded program is considered unnecessary for several reasons. First, the program is expected to continue indefinitely and will not terminate in the predictable future. Second, since the program is compulsory, new entrants will always enter the program and pay taxes to support it. Third, the taxing and borrowing powers of the federal government can be used to raise additional revenues if the program has financial problems. Finally, from an economic viewpoint, full funding is undesirable as it would require substantially higher payroll taxes for many years, which could be deflationary and cause substantial unemployment. (George E. Rejda, Social Insurance and Economic Security, seventh Edition, p.152)

oasdi payroll tax contribution rates

Contribution and Benefit Base and Payroll Tax Contribution Rates

OASDI payroll Tax Contribution Rates

(U.S. Social Security Administration, http://www.ssa.gov/OACT/ProgData/taxRates.html, 最後瀏覽:2013年3月18日; The 2012 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds,下載自http://www.ssa.gov/oact/tr/2012/tr2012.pdf,頁138-139。

social security united states from wikipedia
Social Security (United States) from Wikipedia
  • In 2007, the cumulative excess of Social Security taxes and interest received over benefits paid out stood at $2.2 trillion.
  • In 2009 the Office of the Chief Actuary of the Social Security Administration calculated an unfunded obligation of $15.1 trillion for the Social Security program. The unfunded obligation is the difference between the future cost of Social Security (based on several demographic assumptions such as mortality, work force participation, immigration, and age expectancy) and total assets in the Trust Fund given the expected contribution rate through the current scheduled payroll tax. This unfunded obligation is expressed in present value dollars and is a part of the Fund's long-range actuarial estimates, not necessarily a certainty of what will occur in the long run.(Social Security (United States), redirected from OASDI, Wikipedia)
word bank
Word Bank:
  • The second mandatory pillar could be personal saving accounts or, in some cases, occupational plans. The important point is that it should be fully funded and privately managed, but publicly regulated, and it should link benefits closely to costs, because it carries out the income-smoothing or saving function.(Word Bank, Averting the Old Age Crisis, 238, 1994)
slide20
郭明政:
  • 強制儲蓄的個人帳戶制,顯然皆未有足夠之憲法基礎,同時也與憲法「應實施社會保險」之規定有違,因而有嚴重違憲之虞。
  • 若以此為斷,首先應質問的乃是,個人帳戶的實施是否違背憲法的自由與平等保障。其次,則應探究,其是否侵犯人民之生存權與財產權。就自由而言,由於個人帳戶具有強制儲蓄之性質,因而此等個人帳戶之實施,可說具有侵犯人民經濟自由與財產權之嚴重嫌疑。(郭明政,個人帳戶方案之憲法分析—勞退金改制及國民年金規劃的核心問題,載: 年金政策與法制,頁94、96,2009)
joseph e stiglitz
Joseph E. Stiglitz:
  • Unfortunately, as often happens, the suggestions have come to be viewed narrowly– focusing on a second pillar limited to a private, non-redistributive, defined contribution pension plan.
  • We have shown that most of the arguments in favor of this particular reform are based on a set of myths that are often not substantiated in either theory or practice.(Peter R. Orszag and Joseph E. Stiglitz, Rethinking Pension Reform: Ten Myths About Social Security Systems, 40, 1999)
franco modigliani
Franco Modigliani:
  • In many cases, the reforms that emphasize three-pillar systems( with a funded, mandatory DC relying on individual accounts as a second pillar anchor) will lead to an enormous waste of resources and run a risk of leaving individuals with a poor balances in their DC accounts while enriching assets managers.(Franco Modigliani and ArunMuralidhar, Rethinking Pension Reform, 222, 2004)
slide23
Kuo:
  • Can the peddlers of Individual Accounts, for example Ms. James or Prof. Hu prove, that all the arguments of Modigliani and Stiglitz cannot be supported and sustained?
  • ……, the World Bank should apologize and ask all the states to abandon all the compulsory IRAs, including all the variations such as the IRA in Taiwan. (Kuo, Privatization Versus the Right to Social Security: the Taiwan Case, in: /JefVanLangendonck (cd.), The Right to Social Security, 416-418, 2007)
slide24
盈正案、一銀案
  • 「安泰投信涉人頭炒股 勞保勞退基金3周蒸發2億」(中國時報,2012年11月1日)
  • 「第一金投信經理人 收回扣基金虧2千萬」(自由時報,2012年3月2日)