税收递延型养老储蓄设计及其对投资行为的影响
发布时间：2018-09-07 15:25
【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。
[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.
【作者单位】： 复旦大学经济学院;
【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)
【分类号】：F832.22
本文编号：2228653
[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.
【作者单位】： 复旦大学经济学院;
【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)
【分类号】：F832.22
【相似文献】
相关重要报纸文章 前2条
1 本报记者 张俊;“央行下设养老金融管理机构”[N];中国社会报;2011年
2 记者 李忠峰;贺强委员：建养老金融体系长保“夕阳红”[N];中国财经报;2011年
，本文编号：2228653
本文链接：https://www.wllwen.com/guanlilunwen/huobilw/2228653.html
