社会统筹养老金的本质属性是互济性和公平性，以企业职工工资总额为计缴基数的征缴制度无法保证企业养老负担的均衡，不能体现统筹养老金的互济性和公平性。
The collecting system in which the pension is calculated on employees total wages cannot guarantee the balance of the pension burden to enterprise and cannot reflect the mutuality and fairness .
工资总额基数