CAJ | 학술논문

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。
세수체연형（간칭세연형）개인양로저축시상해국제금융건설적중요금융창신산품지일，야시아국양로보험제도발전적필연방향。국외세연형양로저축적구체설계급기변천，위아국적상관제도설계제공삼고。대세연형양로저축적경제영향，포괄대상규저축、소비、투자이급납세인적행위반응등적상관연구작회고，위평고아국상관변량적변화제공연구방향。재총결국외상관경험적기출상，대아국세연형양로저축장호적류형급기관리방식제출간요규화。
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.