漫解税收|个人养老金扣税实操办法看过来！

Core Viewpoint - The article discusses the personal pension system in China, highlighting its tax benefits and the process for individuals to manage their contributions and deductions through the personal income tax app [3][4][5]. Tax Benefits - Personal pensions allow for deferred tax benefits, where contributions up to 12,000 yuan per year can be deducted from taxable income [3]. - Investment income within the personal pension account is not subject to personal income tax [3]. - Upon withdrawal, the pension is taxed at a flat rate of 3%, separate from other income [4]. Example Calculation - An example is provided where an individual with an annual salary of 430,000 yuan and deductions of 60,000 yuan would see their taxable income decrease from 310,000 yuan to 298,000 yuan after contributing to a personal pension, resulting in a tax reduction of 2,900 yuan [4][5]. Contribution Timeline - Contributions must be made before December 31, 2025, to qualify for deductions in the following year's tax settlement [5]. App Management Steps - The article outlines steps for managing personal pension contributions through the personal income tax app, including logging in, authorizing management, and submitting deduction claims [6][7].