这份参与才能享受的福利，今年的额度即将清零

Core Viewpoint - The article emphasizes the importance of personal pension accounts as a supplementary retirement savings option, highlighting the tax benefits and investment opportunities they provide for individuals planning for retirement [3][5]. Group 1: Understanding Personal Pensions - The personal pension system is designed to allow individuals to prepare additional retirement savings beyond the basic social security, which ensures a minimum living standard [5]. - The personal pension offers four key features: individual accounts, self-directed investment options, deferred taxation, and closed operation until retirement age [6]. Group 2: Tax Savings from Personal Pensions - Contributions to personal pension accounts can be deducted from taxable income, effectively acting as a "tax refund" [10]. - The amount of tax saved depends on the individual's tax bracket, with higher tax rates yielding more significant savings [12]. - For example, individuals with an annual taxable income exceeding 960,000 yuan can save up to 5,400 yuan annually [11]. Group 3: Investment Options and Benefits - Personal pension funds can be invested in various products, including savings deposits, insurance products, wealth management products, and public funds [15]. - The article notes that as of December 15, 2025, there are 1,256 personal pension products available, with different risk-return profiles suitable for various investors [15]. - Public funds within personal pension accounts have shown promising returns, with over 98% of funds reporting positive returns since inception [18]. Group 4: Participation Process - The process to participate in personal pensions involves three steps: account opening, fund transfer, and investment [20]. - Individuals can choose how much to contribute each year, but they can only open one account across different banks, which may offer different investment products [22].