税收递延型养老储蓄设计及其对投资行为的影响  

Tax-Deferred Pension Savings and Its Influence to Investment

作　　者：余显财[1] 徐晔[1] 

机构地区：[1]复旦大学经济学院,上海200433

出　　处：《改革》2010年第3期54-59,共6页Reform

基　　金：教育部人文社会科学规划项目"中国政府经济政策和行为对居民消费滞后的影响"(批准号:07JA790030)

摘　　要：税收递延型(简称税延型)个人养老储蓄是上海国际金融建设的重要金融创新产品之一,也是我国养老保险制度发展的必然方向。国外税延型养老储蓄的具体设计及其变迁,为我国的相关制度设计提供参考。对税延型养老储蓄的经济影响,包括对常规储蓄、消费、投资以及纳税人的行为反应等的相关研究作回顾,为评估我国相关变量的变化提供研究方向。在总结国外相关经验的基础上,对我国税延型养老储蓄账户的类型及其管理方式提出简要规划。The Tax-deferred pension savings is an important innovative financial product of the construction ot international financial center of Shanghai and the direction of pension system in China as well. In this article, the designment and management and its development of tax-deferred pension savings in some developed countries are introduced firstly in order to be used for reference. And then, the literature focused on the impact on economy of the tax-deferred pension savings in these countries is reviewed for the sake of predicting the corresponding impact in China. On the basis of it, a simple sketch of how to build up and manage the tax-deferred pension savings in our country is given for reference.

关 键 词：税收递延 养老储蓄 常规储蓄 纳税人行为 

分 类 号：F832.22[经济管理—金融学]