To deepen the reform of the basic pension in national pooling smoothly, it is crucial to alleviate system transition resistance and transition costs based on the consideration of “survival fairness” and “labor fairness”. This paper aims at minimizing the differences between welfare levels before and after the reform in order to realize this target. We established a model to describe pension benefits planning under national pooling and obtained one pension benefits scheme which can minimize system transition costs. By adopting actuarial methods, we find that the pension plan considering both average salaries and individual contributions can minimize system transition resistance and ensure the fairness of allocation of the pension after pooling. Furthermore, we also illustrate that the pension plan can ensure sustainable developments of pension accounts in the following 20 years, with the accurate supposition of proper fiscal subsidies, the number of people who pay the fees and the number of people who get the pension under the corresponding pension benefits scheme. Although it is more complicated compared with unified level in the whole country, the proposed scheme has more advantages. It can not only realize the redistribution of the income of basic pension, but also take workers’ payment contribution into consideration, and alleviate system transition resistance. Therefore, it can provide a reference for the national social pension system reform.