热点追踪｜领取个人养老金为何要缴税？

Core Points - The recent discussion around the taxation of personal pensions has raised questions about the rationale behind taxing personal pensions when income tax has already been paid on salaries [2][3] - Personal pensions serve as a voluntary supplement to the basic pension, which is mandatory and funded through payroll deductions [2][3] - The taxation model for personal pensions follows an "EET" structure: contributions are tax-deductible, investment gains are tax-free, and withdrawals are taxed at a low rate of 3% [3][4] Summary by Topics - Difference Between Personal and Basic Pensions - Basic pensions are mandatory and provide essential financial support post-retirement, while personal pensions are voluntary savings intended to enhance retirement income [2][3] - Taxation on Personal Pensions - Contributions to personal pensions can be deducted from taxable income, allowing for tax savings during the contribution phase. Investment gains within the account are not taxed, but withdrawals are subject to a 3% tax rate [3][4] - Cost-Benefit Analysis of Personal Pensions - For individuals with a monthly income of 10,000 yuan, contributing 12,000 yuan annually can lead to significant tax savings over time, making personal pensions a beneficial long-term investment for retirement [4]