个人养老金领取需缴纳3%个税，不区分本金和收益

Core Points - The article discusses the taxation policy for personal pensions in China, specifically stating that individuals will pay a 3% personal income tax on the amount received from personal pensions, separate from their comprehensive income [2][4] - The personal pension system in China is structured into three pillars, with the first pillar being the basic pension, the second pillar consisting of enterprise annuities, and the third pillar being the individual pension system that was piloted in November 2022 and will be fully implemented by December 2024 [3][4] Summary by Sections Taxation Policy - Personal pensions will be taxed at a rate of 3% upon withdrawal, and this tax will be classified under "wages and salary income" [2][4] - The taxation applies to both the principal and investment returns, which has raised questions among the public regarding the fairness of this policy [2] Pension System Structure - The basic pension system, which is the first pillar, covers over 1 billion participants and serves as the foundation of China's pension security [2][3] - The second pillar includes enterprise and occupational annuities, which are designed to supplement the basic pension [3] - The third pillar, which is the individual pension system, allows individuals to voluntarily contribute and invest, with tax benefits during the contribution phase [3][4] Financial Implications - Individuals can deduct up to 12,000 yuan per year from their taxable income when contributing to personal pensions, and investment gains are currently not taxed [3][4] - A hypothetical scenario illustrates that a 35-year-old with an annual income of 100,000 yuan could save approximately 33,600 yuan in taxes by contributing to a personal pension until retirement at age 63 [4]