个税小课堂 | 手把手教你个人养老金扣除申报操作步骤

Core Viewpoint - The article discusses the implementation of a deferred tax policy for personal pensions in China starting January 1, 2024, which allows individuals to benefit from tax deductions while saving for retirement [1][3]. Policy Highlights - In the contribution phase, individuals can deduct contributions to their personal pension accounts up to a limit of 12,000 yuan per year from their comprehensive or business income [1][3]. - In the investment phase, investment income credited to personal pension accounts will not be subject to personal income tax [1][3]. - In the withdrawal phase, personal pensions will be taxed separately at a rate of 3%, not included in comprehensive income [1][3]. One-Stop Declaration Process - The article outlines a simplified declaration process through the Personal Income Tax APP, allowing users to manage personal pension deductions without needing to download payment vouchers [2]. - Users can access their pension contribution vouchers starting from the 8th of each month for the previous month, and if there are issues, they can consult the bank that opened their pension account [2]. - The declaration can be submitted either through the withholding agent or via annual self-declaration, depending on the type of voucher [2].