中文摘要：

税收递延型养老储蓄（TDAs）是一种广泛流行于发达国家的成熟补充养老储蓄品种，其对常规储蓄、消费和投资带来的影响被持续关注。本文以问卷数据为基础，通过Logistic回归分析试图揭示纳税人特质对其认缴TDAs的影响。结果表明：总体上选择参与的概率约为65％，文化程度或专业知识对其有显著影响；参与者中，选择储蓄替代的概率远超选择消费和投资替代的概率；认缴者年龄越大、文化程度和收入越高则选择储蓄替代的概率越大；女性相对于男性而言会更多地倾向于通过减少消费和投资来参加TDAs；未婚者相对已婚者、任职于国企的认缴者更多地倾向于储蓄替代；储蓄动机方面，别无其他投资渠道或技巧及预防性储蓄对选择储蓄替代有着关键性的影响。

英文摘要：

TDAs is widely popular in developed countries which affection to the normal saving, consumption and investment（C＆I） is being sustained attention since it＇s being introduced. This paper investigates the effect of taxpayer＇s characteristics on TDAs based on the questionnaire by Logistic model. The results show that： On the whole, almost 65% will be the participant of TDAs. And the education shows a significant correlation with par- ticipation rate; among which, the TDAs contributions substitute for other forms of private saving far beyond for private C＆I. From the perspective of characteristics , the older the contributor is, the more substitution for oth- er savings occurs ; the higher education they are, the more substitution for other savings happens; the higher the contributor＇s income is, the less substitution for private C＆I be found ; the male, the unmarried and the one who serves in the state -owned enterprise or has few investment skills or saves for precautionary purpose shows the higher propensity of substitution for other savings relative to its respective control group.