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企业年金税收优惠制度一直被认为是制约企业年金发展的瓶颈。为研究其对国民储蓄的影响,本文基于税收储蓄效应的视角,对公共储蓄和居民储蓄进行了详细的影响效应分析,并得出我国的次优选择是部分TEE模式。
Enterprise annuity tax preference system has been considered as a bottleneck restricting the development of enterprise annuity. In order to study its impact on national saving, based on the perspective of tax savings, this paper analyzes the effect of public savings and household savings in detail and concludes that the suboptimal choice is a partial TEE model in our country.