个人养老金领取时需缴纳3%个税

Core Viewpoint - The article discusses the implementation of personal pension tax incentives in China, effective from January 1, 2024, which allows individuals to benefit from deferred taxation on their pension contributions and investment gains, with a specific tax rate applied upon withdrawal [4][5]. Summary by Sections Personal Pension Tax Incentives - Starting January 1, 2024, individuals can contribute up to 12,000 yuan per year to their personal pension accounts, which can be deducted from their taxable income [5]. - Investment gains within the personal pension accounts will not be subject to personal income tax until withdrawal [5]. - Upon withdrawal, individuals will pay a personal income tax of 3% on the amount received, which will not be included in their comprehensive income [5]. Tax Deduction and Reporting - Individuals must use the deduction certificates issued by the personal pension information management service platform to claim tax deductions [5]. - Taxpayers can choose to deduct their contributions either in the year they are made or during the next year's tax reconciliation [5]. - Banks managing personal pension accounts are responsible for withholding and remitting the applicable personal income tax when individuals withdraw their pensions [5]. Information Exchange and Compliance - A mechanism for information exchange between human resources and tax departments will be established to facilitate tax management related to personal pensions [6]. - Banks must ensure accurate reporting of taxpayers' pension account information to the tax authorities [6]. - Various government departments are required to cooperate closely to address any challenges encountered during the implementation of this policy [6]. Implementation Timeline - The policy will be uniformly implemented in 36 pilot cities from the date of the announcement [6].