个人养老金投资收益需要纳税吗

Core Viewpoint - The Ministry of Human Resources and Social Security clarified that personal pension investment income is subject to a 3% personal income tax upon withdrawal, without distinguishing between principal and investment returns [1][2]. Group 1: Personal Pension System Overview - Personal pensions are government-supported, voluntary, and market-operated systems aimed at supplementing retirement insurance [1]. - The system operates on an individual account basis, with a maximum annual contribution limit of 12,000 yuan, and the funds can be invested in approved financial products [1]. - The personal pension system will be fully implemented by December 15, 2024, allowing all workers participating in basic pension insurance to enroll [1]. Group 2: Tax Policy and Benefits - Starting January 1, 2024, a deferred tax policy will be implemented nationwide, allowing contributions to be deducted from comprehensive or business income [2]. - Investment income in personal pension accounts will not be subject to personal income tax during the investment phase [2]. - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, which is separate from comprehensive income, thus reducing the overall tax burden [2]. Group 3: Product Offerings and Accessibility - As of June 25, 2023, there are 1,046 personal pension products available, including 35 wealth management products, 466 savings products, 248 insurance products, and 297 fund products [2]. - These products are regulated to ensure safety, stability, and long-term value preservation for retirees [2]. - Participants can open personal pension accounts through various online platforms and can change their account bank twice a year [3]. Group 4: Investment Guidance and Options - Financial institutions are encouraged to provide investment consulting services tailored to individual risk preferences and age [3]. - If funds in the personal pension account are not used to purchase investment products, they will earn interest at the current rate set by the People's Bank of China [3].