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ÑÎÄÅÐÆÀÍÈÅ
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1. ÍÅÌÍÎÃÎ ÝÊÎÍÎÌÈÊÈ È ÄÅÌÎÃÐÀÔÈÈ .............................. 8
2. ÃÎÑÓÄÀÐÑÒÂÅÍÍÀß È ÍÅÃÎÑÓÄÀÐÑÒÂÅÍÍÀß
ÏÅÍÑÈÎÍÍÛÅ ÑÈÑÒÅÌÛ.............................................................. 10
3. ÏÐÈÍÖÈÏÛ ÍÀËÎÃÎÎÁËÎÆÅÍÈß
 ÍÅÃÎÑÓÄÀÐÑÒÂÅÍÍÛÕ ÏÅÍÑÈÎÍÍÛÕ
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4. Î×ÅÐÊ ÈÑÒÎÐÈÈ ÐÎÑÑÈÉÑÊÈÕ ÍÏÔ .................................... 15
5. ÈÑÒÎÐÈß ÍÀËÎÃÎÂÎÃÎ ÐÅÆÈÌÀ
ÄËß ÍÏÔ Â ÐÎÑÑÈÈ ......................................................................... 19
6. ÔÅÄÅÐÀËÜÍÎÅ ÇÀÊÎÍÎÄÀÒÅËÜÑÒÂÎ
Î ÍÅÃÎÑÓÄÀÐÑÒÂÅÍÍÛÕ ÏÅÍÑÈÎÍÍÛÕ ÔÎÍÄÀÕ ............... 23
7. ÎÑÎÁÅÍÍÎÑÒÈ ÂÎËÃÎÃÐÀÄÑÊÎÃÎ
ÇÀÊÎÍÎÄÀÒÅËÜÑÒÂÀ ....................................................................... 28
8. ÍÀÏÐÀÂËÅÍÈß ÈÍÂÅÑÒÈÐÎÂÀÍÈß
ÏÅÍÑÈÎÍÍÛÕ ÐÅÇÅÐÂÎÂ ÍÏÔ ..................................................... 30
9. ÎÑÎÁÅÍÍÎÑÒÈ ÈÍÂÅÑÒÈÖÈÎÍÍÎÉ
ÏÎËÈÒÈÊÈ ÐÎÑÑÈÉÑÊÈÕ ÍÏÔ .................................................. 32
10. ÄÎÕÎÄÍÎÑÒÜ ÏÅÍÑÈÎÍÍÛÕ
ÍÀÊÎÏËÅÍÈÉ Â ÍÏÔ....................................................................... 37
11. ÂËÈßÍÈÅ ÏÅÍÑÈÎÍÍÛÕ ÐÅÇÅÐÂΠÍÏÔ
ÍÀ ÔÎÍÄÎÂÛÅ ÐÛÍÊÈ................................................................... 39
12. ÏÅÍÑÈÎÍÍÛÅ ÑÕÅÌÛ ÍÏÔ .................................................... 41
13. ÏÅÍÑÈÎÍÍÛÅ ÏÐÀÂÈËÀ ÍÏÔ ................................................ 44
14. ÇÀÄÀ×È È ÎÑÍÎÂÛ ÀÊÒÓÀÐÍÎÃÎ
ÎÖÅÍÈÂÀÍÈß .................................................................................... 46
15. ÏÅÍÑÈÎÍÍÎÅ ÇÀÊÎÍÎÄÀÒÅËÜÑÒÂÎ
ÏÐÅÄÏÐÈßÒÈÉ .................................................................................. 49
16. ÑÎÑÒÎßÍÈÅ ÂÎËÃÎÃÐÀÄÑÊÎÃÎ ÐÛÍÊÀ ÍÏÎ
ÍÀ ÊÎÍÅÖ 2000 ÃÎÄÀ ....................................................................... 53
17. ÊÎÍÒÓÐÛ ÏÅÍÑÈÎÍÍÎÉ ÐÅÔÎÐÌÛ .................................... 55
ËÈÒÅÐÀÒÓÐÀ ....................................................................................... 58
ÏÐÈËÎÆÅÍÈÅ 1 ................................................................................. 59
ÏÐÈËÎÆÅÍÈÅ 2 ................................................................................. 62
ÏÐÈËÎÆÅÍÈÅ 3 ................................................................................. 82
ÏÐÈËÎÆÅÍÈÅ 4 ............................................................................... 113
ÑÎÄÅÐÆÀÍÈÅ
ÂÂÅÄÅÍÈÅ ............................................................................................. 5
1. ÍÅÌÍÎÃÎ ÝÊÎÍÎÌÈÊÈ È ÄÅÌÎÃÐÀÔÈÈ .............................. 8
2. ÃÎÑÓÄÀÐÑÒÂÅÍÍÀß È ÍÅÃÎÑÓÄÀÐÑÒÂÅÍÍÀß
ÏÅÍÑÈÎÍÍÛÅ ÑÈÑÒÅÌÛ .............................................................. 10
3. ÏÐÈÍÖÈÏÛ ÍÀËÎÃÎÎÁËÎÆÅÍÈß
 ÍÅÃÎÑÓÄÀÐÑÒÂÅÍÍÛÕ ÏÅÍÑÈÎÍÍÛÕ
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4. Î×ÅÐÊ ÈÑÒÎÐÈÈ ÐÎÑÑÈÉÑÊÈÕ ÍÏÔ .................................... 15
5. ÈÑÒÎÐÈß ÍÀËÎÃÎÂÎÃÎ ÐÅÆÈÌÀ
ÄËß ÍÏÔ Â ÐÎÑÑÈÈ ......................................................................... 19
6. ÔÅÄÅÐÀËÜÍÎÅ ÇÀÊÎÍÎÄÀÒÅËÜÑÒÂÎ
Î ÍÅÃÎÑÓÄÀÐÑÒÂÅÍÍÛÕ ÏÅÍÑÈÎÍÍÛÕ ÔÎÍÄÀÕ ............... 23
7. ÎÑÎÁÅÍÍÎÑÒÈ ÂÎËÃÎÃÐÀÄÑÊÎÃÎ
ÇÀÊÎÍÎÄÀÒÅËÜÑÒÂÀ ....................................................................... 28
8. ÍÀÏÐÀÂËÅÍÈß ÈÍÂÅÑÒÈÐÎÂÀÍÈß
ÏÅÍÑÈÎÍÍÛÕ ÐÅÇÅÐÂÎÂ ÍÏÔ ..................................................... 30
9. ÎÑÎÁÅÍÍÎÑÒÈ ÈÍÂÅÑÒÈÖÈÎÍÍÎÉ
ÏÎËÈÒÈÊÈ ÐÎÑÑÈÉÑÊÈÕ ÍÏÔ .................................................. 32
10. ÄÎÕÎÄÍÎÑÒÜ ÏÅÍÑÈÎÍÍÛÕ
ÍÀÊÎÏËÅÍÈÉ Â ÍÏÔ ....................................................................... 37
11. ÂËÈßÍÈÅ ÏÅÍÑÈÎÍÍÛÕ ÐÅÇÅÐÂΠÍÏÔ
ÍÀ ÔÎÍÄÎÂÛÅ ÐÛÍÊÈ ................................................................... 39
12. ÏÅÍÑÈÎÍÍÛÅ ÑÕÅÌÛ ÍÏÔ .................................................... 41
13. ÏÅÍÑÈÎÍÍÛÅ ÏÐÀÂÈËÀ ÍÏÔ ................................................ 44
14. ÇÀÄÀ×È È ÎÑÍÎÂÛ ÀÊÒÓÀÐÍÎÃÎ
ÎÖÅÍÈÂÀÍÈß .................................................................................... 46
15. ÏÅÍÑÈÎÍÍÎÅ ÇÀÊÎÍÎÄÀÒÅËÜÑÒÂÎ
ÏÐÅÄÏÐÈßÒÈÉ .................................................................................. 49
16. ÑÎÑÒÎßÍÈÅ ÂÎËÃÎÃÐÀÄÑÊÎÃÎ ÐÛÍÊÀ ÍÏÎ
ÍÀ ÊÎÍÅÖ 2000 ÃÎÄÀ ....................................................................... 53
17. ÊÎÍÒÓÐÛ ÏÅÍÑÈÎÍÍÎÉ ÐÅÔÎÐÌÛ .................................... 55
ËÈÒÅÐÀÒÓÐÀ ....................................................................................... 58
ÏÐÈËÎÆÅÍÈÅ 1 ................................................................................. 59
ÏÐÈËÎÆÅÍÈÅ 2 ................................................................................. 62
ÏÐÈËÎÆÅÍÈÅ 3 ................................................................................. 82
ÏÐÈËÎÆÅÍÈÅ 4 ............................................................................... 113
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