个人养老金退税热点问题及操作指南

Core Viewpoint - The article discusses the personal pension system in China, highlighting its purpose, tax benefits, and the process for individuals to participate and manage their contributions [2][4][5]. Contribution Process - Individuals can contribute up to 12,000 yuan per year to their personal pension accounts, which can be deducted from their taxable income [4]. - Investment income from approved financial products is not subject to personal income tax until withdrawal [4]. Eligibility and Tax Benefits - All workers participating in urban employee basic pension insurance or rural resident basic pension insurance in China are eligible for the personal pension system [5]. - A tax deduction table is provided, showing potential tax savings based on annual taxable income, with savings ranging from 360 yuan to 5,040 yuan depending on income brackets [6]. Tax Refund Process - For those who have contributed to personal pensions in 2024, a step-by-step guide is provided for claiming tax refunds through the personal tax app [7][9][11]. - Users must authorize the app, select the declaration method, and confirm their information to process the tax refund [9][10][12]. Certificate Management - Individuals can print their contribution certificates through the "掌上12333" app or the National Social Insurance Public Service Platform, with detailed instructions provided for both methods [17][19].