广东税务12366热点速递（三十七）丨个人养老金9问9答都在这里→

Core Viewpoint - The article discusses the personal pension system in China, highlighting its structure, eligibility, contribution limits, tax benefits, and withdrawal conditions, aiming to provide clarity on how individuals can participate and benefit from this system [2][3][4][5][6][7][8][9][10][11]. Group 1: Personal Pension Overview - Personal pensions are a government-supported, voluntary, market-operated system that serves as a third pillar of pension insurance, supplementing basic and enterprise pensions [2]. - The system operates on an individual account basis, where contributions are fully borne by participants, allowing them to choose from various financial products [2]. Group 2: Eligibility and Participation - All workers participating in urban employee basic pension insurance or rural resident basic pension insurance in China are eligible to join the personal pension system [2]. - Retired individuals receiving basic pension benefits cannot participate in the personal pension system [2]. Group 3: Contribution Details - The annual contribution limit for personal pensions is set at 12,000 yuan, with the possibility of adjustments based on economic and social development [3][4]. - Participants can make contributions monthly, in installments, or annually, with flexibility to pause contributions if necessary [3]. Group 4: Fund Usage and Investment - Funds in personal pension accounts can be used to purchase approved financial products such as savings, investment products, commercial pension insurance, public funds, and government bonds [4]. - Participants can change their fund account bank and transfer funds as needed, ensuring that the original account cannot be used for contributions or purchases until all funds are transferred [4]. Group 5: Tax Benefits - Starting January 1, 2024, a deferred tax policy will be implemented for personal pensions, allowing contributions up to 12,000 yuan to be deducted from taxable income [6][7]. - Investment income within the personal pension account will not be subject to personal income tax, and withdrawals will be taxed at a flat rate of 3% [6][7][8]. Group 6: Withdrawal Conditions - Participants can withdraw personal pensions upon meeting specific conditions, such as reaching retirement age, total loss of labor capacity, or other state-defined circumstances [10][11]. - Withdrawals can be made monthly, in installments, or as a lump sum, with funds transferred to the participant's designated bank account [10][11]. Group 7: Inheritance of Personal Pensions - In the event of a participant's death, the assets in their personal pension account can be inherited [11]. - Funds will be transferred to the designated account of the participant or their heirs upon account cancellation due to reasons like emigration or death [11].