不区分本金和投资收益！个人养老金领取需缴3%个税，不是所有人都适合参与

Core Viewpoint - The personal pension system in China, as a significant part of the pension insurance framework, offers tax benefits during contributions and withdrawals, with a 3% income tax on withdrawals starting from December 15, 2024 [1][3]. Group 1: Tax Benefits and Regulations - Individuals can enjoy tax deductions when contributing to personal pensions, with a maximum annual contribution limit of 12,000 yuan, which can be deducted from their taxable income [3]. - The income tax rate on the taxable amount upon withdrawal is set at 3% for amounts not exceeding 36,000 yuan, with higher rates applicable for larger income brackets [2][4]. - The maximum annual tax savings for participants can reach up to 5,400 yuan, depending on their income level and applicable tax rate [4]. Group 2: Implementation and Scope - The personal pension system was officially implemented in 2022, initially in 36 cities, and will be expanded nationwide starting December 15, 2024 [3]. - All workers participating in urban or rural basic pension insurance can enroll in the personal pension system, which allows for investment in approved financial products [3].