【摘要】：稅收遞延型(簡(jiǎn)稱稅延型)個(gè)人養(yǎng)老儲(chǔ)蓄是上海國(guó)際金融建設(shè)的重要金融創(chuàng)新產(chǎn)品之一,也是我國(guó)養(yǎng)老保險(xiǎn)制度發(fā)展的必然方向。國(guó)外稅延型養(yǎng)老儲(chǔ)蓄的具體設(shè)計(jì)及其變遷,為我國(guó)的相關(guān)制度設(shè)計(jì)提供參考。對(duì)稅延型養(yǎng)老儲(chǔ)蓄的經(jīng)濟(jì)影響,包括對(duì)常規(guī)儲(chǔ)蓄、消費(fèi)、投資以及納稅人的行為反應(yīng)等的相關(guān)研究作回顧,為評(píng)估我國(guó)相關(guān)變量的變化提供研究方向。在總結(jié)國(guó)外相關(guān)經(jīng)驗(yàn)的基礎(chǔ)上,對(duì)我國(guó)稅延型養(yǎng)老儲(chǔ)蓄賬戶的類型及其管理方式提出簡(jiǎn)要規(guī)劃。
[Abstract]:Individual old-age savings of tax deferred type is one of the important financial innovation products of Shanghai's international financial construction, and is also the inevitable direction of the development of our country's endowment insurance system. The specific design and changes of foreign tax-extended old-age savings provide reference for the relevant institutional design of our country. This paper reviews the economic impact of tax-extended old-age savings, including conventional savings, consumption, investment and taxpayers' behavioral responses, in order to provide a research direction for assessing the changes of relevant variables in China. On the basis of summing up the relevant experience of foreign countries, this paper puts forward a brief plan for the types and management of the extended old-age savings account in China.
【作者單位】： 復(fù)旦大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)規(guī)劃項(xiàng)目“中國(guó)政府經(jīng)濟(jì)政策和行為對(duì)居民消費(fèi)滯后的影響”(批準(zhǔn)號(hào):07JA790030)
【分類號(hào)】：F832.22

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