个人养老金是什么？符合什么条件可以领取个人养老金？

Group 1 - The core concept of personal pension is a government-supported, voluntary participation system that operates in a market-oriented manner to supplement pension insurance [2] - Participants can choose to invest in various financial products such as savings, wealth management products, commercial pension insurance, and public funds, with a fully accumulated personal account system [2] - Tax benefits are provided according to national regulations for contributions made to personal pension accounts [2] Group 2 - Conditions for receiving personal pensions include reaching the retirement age for basic pensions, complete loss of labor ability, emigration, significant medical expenses exceeding local average disposable income, receiving unemployment insurance for 12 months, or being on minimum living security [4] - In the event of a participant's death, the assets in their personal pension account can be inherited [5] Group 3 - Contributions to personal pension accounts are tax-deductible up to a limit of 12,000 yuan per year, while investment income is not subject to personal income tax [7] - Upon withdrawal, personal pensions are taxed at a rate of 3%, separate from other income [7]