财税政策支持养老金融发展的国际经验及启示  

International Experience and Implications of Fiscal and Tax Policies Supporting the Development of Pension Finance

作　　者：郑岩[1] 张红卓 Zheng Yan;Zhang Hongzhuo(School of Finance and Public Administration,Harbin University of Commerce,Harbin 150028,Heilongjiang,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028

出　　处：《金融发展研究》2023年第11期38-45,共8页Journal Of Financial Development Research

基　　金：黑龙江省哲学社会科学研究规划项目“老龄化与人口流失双重冲击下黑龙江省有效劳动供给研究”(21RKB100);中央扶持地方高校高水平人才项目“新型城镇化进程中黑龙江省人口时空格局演变及优化机制研究”(2021GSP17)。

摘　　要：养老金融是积极应对人口老龄化的重要着力点,其快速发展需要财税政策的有力支持,国际上一些较早步入老龄化社会的国家运用财税政策培育和支持养老金融发展的经验做法值得借鉴。本文基于养老金金融、养老服务金融、养老产业金融三个层面,系统梳理总结了国外财税政策支持养老金融发展的经验,在此基础上,结合我国实际,构建了推动我国养老金融发展的财税政策框架。Pension finance is an important focus for actively responding to population ageing,and its rapid devel‐opment requires strong support from fiscal policy.The experience and practice of some countries that have entered the ageing society earlier in the international arena in using fiscal policy to cultivate and support the development of pension finance is worth learning from.Based on the three levels of pension finance,pension service finance and pension in‐dustry finance,this paper systematically combs through and summarizes the experience of foreign fiscal policy to sup‐port the development of pension finance,and on this basis,combining with China's actuality,builds a fiscal policy framework to promote the development of pension finance in China.

关 键 词：个人养老金 养老服务金融 养老产业金融 财税政策 

分 类 号：F830.3[经济管理—金融学]