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Core Viewpoint - The article discusses the taxation policies related to personal pensions and basic pensions in China, highlighting that basic pensions are exempt from individual income tax, while personal pensions are subject to a 3% tax upon withdrawal [3][6][7]. Summary by Sections Basic Pension Taxation - Basic pensions, as per the Personal Income Tax Law, are exempt from individual income tax, including retirement benefits and allowances for retired officials and employees [3][6]. Personal Pension Taxation - Personal pensions will be implemented nationwide starting December 15, 2024, with a deferred tax policy effective from January 1, 2024. Contributions to personal pension accounts are deductible up to 12,000 yuan per year from comprehensive or business income [3][9]. - Investment income accrued in personal pension accounts is not subject to individual income tax until withdrawal, at which point a flat tax rate of 3% applies [3][7][9]. Personal Pension Overview - Personal pensions are a government-supported, voluntary, market-oriented system aimed at supplementing basic pension benefits. Participants can choose various financial products for their contributions, which are capped at 12,000 yuan annually [4][6]. Contribution and Account Management - Participants can open personal pension accounts through designated online platforms or commercial banks, with the option to change their account bank twice a year. Contributions can be made monthly, in installments, or annually, adhering to the 12,000 yuan limit [10].