【摘要】 灵活就业人员可自由选择基本养老保险参保制度与缴费档次，但大多数人会选择城居保的政策最低缴费档次。本文基于2018年中国家庭追踪调查数据，构建精算模型和准双曲线增量贴现效用模型，从参保选择全流程视角，比较灵活就业人员参加企业职工基本养老保险与城乡居民基本养老保险的制度选择，明确有效缴费区间和最优缴费档次，为其参保提供缴费参考。研究发现：应根据缴费意愿、缴费能力和退休养老需求等异质性特征制定系统化参保缴费方案。企职保和城居保都能实现正的精算平衡，均可纳入制度选择。综合当前缴费能力和未来养老需求确定不同支出水平下的最高和最低缴费档次，形成有效缴费区间。除了49岁以上男性和38岁以上女性需在有效缴费区间下限基础上适当增加缴费之外，其他参保群体的最优缴费档次为有效缴费区间最低缴费档次，而非政策最低缴费档次。据此，应促进灵活就业人员尽快加入基本养老保险体系，制定合理参保计划，以提升其养老保障水平。更多还原

【Abstract】 Flexible employees have the right to select the type and contribution level of basic pension insurance, however, most opt for the lowest contribution level of BPIURR(basic pension insurance for urban and rural residents).This paper compares BPIEE(basic pension insurance for enterprise employees) and BPIURR, defines valid contribution range, identifies optimal contribution levels for flexible employees. The results shows that systematic contribution plans should be developed based on willingness to contribute, ability to contribute and retirement pension needs. Both BPIEE and BPIURR can achieve a positive actuarial balance, and both can be included in the scheme choice. The maximum and minimum contribution limits at different expenditure levels are determined by integrating current contribution capacity and future pension needs, which forms a valid contribution range. Except for males aged over 49 years and females aged over 38 years, the optimal contribution levels for other participants are the lowest of the valid contribution ranges, but not the lowest contribution level of the policy.更多还原