个人养老金为何要交3%个税？专家详解→

Core Viewpoint - The article clarifies the tax implications of personal pensions in China, emphasizing that while basic pensions are exempt from individual income tax, personal pensions are subject to a 3% tax upon withdrawal, with specific conditions and limits in place to encourage participation in the third pillar of the pension system [1][2][4]. Group 1: Taxation of Pensions - Basic pension benefits are exempt from individual income tax as they are considered a government-provided basic public service aimed at ensuring the basic living standards of retirees [2][4]. - Personal pensions, which are voluntary and market-driven, are subject to a 3% individual income tax upon withdrawal, with a maximum annual contribution limit of 12,000 yuan that can be deducted from taxable income [5][6]. Group 2: Structure of Pension System - China's pension system consists of three pillars: the first pillar is the basic pension insurance, the second pillar includes enterprise and occupational annuities, and the third pillar is represented by personal pensions, which include tax-deferred commercial insurance and other retirement products [3][4]. - The government encourages the development of the third pillar through tax incentives, allowing individuals to defer taxes on contributions and investment gains until withdrawal [5][6]. Group 3: Policy Implications - The tax policy aims to promote participation in personal pension schemes, thereby expanding the supply of retirement products and alleviating pressure on the basic pension system [5][6]. - The 3% tax rate on withdrawals is designed to balance the need for tax revenue with the goal of encouraging savings for retirement, while preventing high-income individuals from disproportionately benefiting from tax incentives [5][6].