个人养老金符合条件的，在这三个环节都有税惠可享！

Core Points - The article discusses the implementation of a deferred tax policy for personal pension accounts starting from January 1, 2024, allowing individuals to enjoy tax benefits at the contribution, investment, and withdrawal stages [3][4][5]. Group 1: Tax Benefits - Contributions to personal pension accounts are deductible from comprehensive income or business income, with a limit of 12,000 yuan per year [3]. - Investment income in personal pension accounts is not subject to personal income tax [3]. - Withdrawals from personal pension accounts are taxed at a rate of 3%, separate from comprehensive income [3]. Group 2: Application Process - Individuals can manage their personal pension tax deductions through the individual income tax app, where they can access a "one-stop" declaration feature [5][6]. - Users can either retrieve their contribution information directly from the pension management service platform or manually enter their contribution certificates for tax deduction claims [5][6]. Group 3: Information Verification - It is essential for individuals to verify their contribution data and consult the bank that opened their pension account if there are discrepancies [6][7]. - The app allows users to confirm their deduction information before proceeding with the tax declaration [7].