个税小课堂 | 基本养老保险与个人养老金有什么区别？

Core Viewpoint - The article discusses the differences between the basic pension insurance and the personal pension system in China, highlighting the voluntary nature of the personal pension as a supplementary retirement plan supported by the government [3][9]. Group 1: Account Structure - Basic pension insurance combines social pooling and individual accounts, while personal pensions operate solely on an individual account basis funded entirely by the individual [4][5]. Group 2: Contribution Standards - Basic pension insurance requires regular monthly or annual contributions with set maximum and minimum contribution bases. In contrast, personal pensions allow individuals to contribute up to 12,000 yuan annually, with flexible payment options such as monthly, yearly, or in installments [6][7]. Group 3: Withdrawal Conditions - Individuals can receive basic pension benefits upon reaching the legal retirement age and meeting the required contribution years. Personal pensions allow for withdrawals upon reaching retirement age or under specific national conditions, with options for monthly, lump-sum, or installment withdrawals [8][9]. Group 4: Eligibility for Personal Pension System - Workers participating in urban employee basic pension insurance or rural resident basic pension insurance in China are eligible to join the personal pension system [10]. Group 5: Tax Benefits - Basic pensions are exempt from personal income tax as per the relevant tax laws. The personal pension system will implement deferred tax benefits starting from January 1, 2024, allowing contributions to be deducted from taxable income and investment earnings to be tax-exempt until withdrawal [12][13][14].