Sources of China IPD orientated from two defined benefit pension schemes, one is social pooling account based on PAYG, the other is individual account based on FUND.
中国IPD来源于两个规定受益的养老金计划：现收现付制（PAYG）的社会统筹帐户和基金制（FUND）的个人帐户。
Maternity insurance system, the burden of adjustment costs of business growth, by business, personal, social part of the burden, the implementation of social pooling management.
生育保险轨制，调整了企业生育费用担负，由企业、小我、社会各担负一局部，实施社会统筹办理。
Social pooling may mainly increase the supply of pension through two ways: raising contribution rate and extending coverage, but actual system encounters the dilemma of supply of pension.
社会统筹主要通过提高缴费率和扩大覆盖面两条途径来增加基金供给，而现行制度却面临着养老金供给的两难困境。
So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。
So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。
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