欢迎扫描下方二维码关注： 参加后如何缴费 参加人可以按月、分次或者按年度缴 费,缴费额度按自然年度累计,次年重新计 算。参加人每年缴纳个人养老金额度上限为 12000元, 参加人每年缴费不得超过该缴费 额度上限。 === 按月 分次 有什么优惠政策 自2024年1月1日起,在全国范围实施 个人养老金递延纳税优惠政策。 1.优惠享受 ▲ 缴费环节:个人向个人养老金资金账户的 缴费,按照12000元/年的限额标准,在综 合所得或经营所得中据实扣除; ▲ 投资环节:对计入个人养老金资金账户的 投资收益暂不征收个人所得税; ⋆ 领取环节：个人领取的个人养老金不并入 综合所得，单独按照3%的税率计算缴纳个 人所得税,其缴纳的税款计入"工资、薪 金所得"项目。 2.享受凭证 个人缴费享受税前扣除优惠时,以个人 养老金信息管理服务平台出具的扣除凭证为 扣税凭据。 3.扣除办法 ☑ 取得工资薪金所得、按累计预扣法预扣预 缴个人所得税劳务报酬所得的，其缴费可 以选择在当年预扣预缴或次年汇算清缴时 在限额标准内据实扣除。选择在当年预扣 预缴的,应及时将相关凭证提供给扣缴单 位。扣缴单位应按照《财政部 税务总局 关于在全国范围实施 ...

Core Viewpoint - The article provides detailed instructions on how to use the new electronic tax bureau for various tax-related inquiries and operations, including checking general taxpayer qualifications, reporting deposit account information, and handling cross-regional tax matters. Group 1: General Taxpayer Qualification Inquiry - To check if a business has general taxpayer qualifications, users can access the new electronic tax bureau through two main paths: 1. Without logging in, click on "Public Services" and then "General Taxpayer Qualification Inquiry," entering the taxpayer identification number or name followed by a verification code [3]. 2. After logging in, navigate to "I Want to Query" > "One-Stop Query" > "Taxpayer Information Inquiry" [4]. - If no information is found, the business is not a general taxpayer [5]. Group 2: Reporting Deposit Account Information - Users can report deposit account information by logging into the new electronic tax bureau and selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "System Information Report" > "Deposit Account Report" [7]. - Alternatively, users can search for "Deposit Account Report" in the search bar, click to add a new account, and enter the bank account information for submission [9]. Group 3: Cross-Regional Tax Matter Reporting - Businesses engaged in cross-regional operations can apply for a delay in reporting tax matters that have been issued but not verified or have been verified but not responded to [11]. - The process involves logging into the new electronic tax bureau, selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "Tax Source Information Report" > "Cross-Regional Tax Matter Report" [12]. - Users can query existing reports, add new ones, or modify existing reports based on specific conditions [13]. Group 4: Delay Application for Cross-Regional Tax Matters - To apply for a delay, users select the report needing a delay and click on "Delay," which leads to a page for entering the new effective date of the contract [15]. - After submission, a success message will appear, and users can download the report form or return to the main interface [17].

"我退休之后领的养老金还需要缴税？""我在发工资时不是已经缴过个税了吗，个人养老金为什么 在领取时还要缴税？""交个人养老金还划算吗？" ——网友 人社部近日表示，"个人养老金领取时，按照领取额的3%缴纳个人所得税，不区分本金和投资收 益"，引发广泛讨论。有网友在给《金融时报》的留言中提出了自己的疑惑，"我退休之后领的养老金还 需要缴税？""我在发工资时不是已经缴过个税了吗，个人养老金为什么在领取时还要缴税？""交个人养 老金还划算吗？" 我们先来澄清一个概念，即什么是个人养老金，和基本养老金有什么区别。 参加个人养老金的话，每年能抵扣一部分个税，而多年后领取时则要缴纳3%的个税，这么"一来一 回"合算吗？其实，大家的收入不同，适用的个税税率不同，投资收益也不一样，需要分情况来看。 先上结论，对于中高收入群体来说，由于收入较高，缴存个人养老金能够享受到比较显著的"节税 效应"，同时又能为养老"强制储蓄"，即便在领取时要缴3%的个税，整体上也能从中得到实惠。而对于 低收入群体，特别是没达到个税免征额（5000元）的人而言，由于工资薪金本身就没有缴纳个税，缴存 个人养老金无法起到省税的效果，并且在领取环节还要缴税 ...

Core Viewpoint - The article discusses the implementation of personal pension tax incentives in China, effective from January 1, 2024, which allows individuals to benefit from deferred taxation on their pension contributions and investment gains, with a specific tax rate applied upon withdrawal [4][5]. Summary by Sections Personal Pension Tax Incentives - Starting January 1, 2024, individuals can contribute up to 12,000 yuan per year to their personal pension accounts, which can be deducted from their taxable income [5]. - Investment gains within the personal pension accounts will not be subject to personal income tax until withdrawal [5]. - Upon withdrawal, individuals will pay a personal income tax of 3% on the amount received, which will not be included in their comprehensive income [5]. Tax Deduction and Reporting - Individuals must use the deduction certificates issued by the personal pension information management service platform to claim tax deductions [5]. - Taxpayers can choose to deduct their contributions either in the year they are made or during the next year's tax reconciliation [5]. - Banks managing personal pension accounts are responsible for withholding and remitting the applicable personal income tax when individuals withdraw their pensions [5]. Information Exchange and Compliance - A mechanism for information exchange between human resources and tax departments will be established to facilitate tax management related to personal pensions [6]. - Banks must ensure accurate reporting of taxpayers' pension account information to the tax authorities [6]. - Various government departments are required to cooperate closely to address any challenges encountered during the implementation of this policy [6]. Implementation Timeline - The policy will be uniformly implemented in 36 pilot cities from the date of the announcement [6].

Core Viewpoint - The article discusses the implementation of a deferred tax policy for personal pensions in China starting January 1, 2024, which allows individuals to benefit from tax deductions while saving for retirement [1][3]. Policy Highlights - In the contribution phase, individuals can deduct contributions to their personal pension accounts up to a limit of 12,000 yuan per year from their comprehensive or business income [1][3]. - In the investment phase, investment income credited to personal pension accounts will not be subject to personal income tax [1][3]. - In the withdrawal phase, personal pensions will be taxed separately at a rate of 3%, not included in comprehensive income [1][3]. One-Stop Declaration Process - The article outlines a simplified declaration process through the Personal Income Tax APP, allowing users to manage personal pension deductions without needing to download payment vouchers [2]. - Users can access their pension contribution vouchers starting from the 8th of each month for the previous month, and if there are issues, they can consult the bank that opened their pension account [2]. - The declaration can be submitted either through the withholding agent or via annual self-declaration, depending on the type of voucher [2].

Core Viewpoint - The Ministry of Human Resources and Social Security clarified that personal pension withdrawals are subject to a 3% personal income tax, which applies to the total withdrawal amount without distinguishing between principal and investment income [3][7]. Group 1: Tax Policy on Personal Pensions - The 3% tax on personal pension withdrawals is not a new requirement, as it was established in a previous announcement by the Ministry of Finance and the State Taxation Administration on December 13, 2024 [7]. - The personal pension system in China is a tax-deferred pension model, where contributions are deducted from the tax base at the time of payment, and taxes are levied upon withdrawal [8]. - The 3% tax rate is considered low compared to the marginal tax rates of most wage earners, which helps balance tax incentives with tax burdens [8]. Group 2: Implementation of Personal Pension System - The personal pension system was initially implemented in 36 cities in November 2022 and was fully rolled out nationwide on December 15, 2024 [8]. - Starting January 1, 2024, a deferred tax policy will be applied, allowing individuals to deduct contributions up to 12,000 yuan per year from their taxable income [9]. - Investment income within personal pension accounts will not be subject to personal income tax until withdrawal, further promoting savings for retirement [9].

Core Viewpoint - The announcement from the Ministry of Human Resources and Social Security outlines the implementation of personal pension income tax preferential policies, effective from January 1, 2024, allowing individuals to pay a 3% income tax on pension withdrawals without distinguishing between principal and investment income [1][4]. Summary by Sections Personal Pension Tax Policy - Starting January 1, 2024, individuals can deduct contributions to personal pension accounts up to a limit of 12,000 yuan per year from their comprehensive or business income [4]. - Investment income credited to personal pension accounts will not be subject to personal income tax [4]. - Upon withdrawal, individuals will pay a 3% income tax on the amount received, which will be classified under "wages and salaries" [4]. Tax Deduction Process - Tax deductions for personal contributions require a deduction certificate issued by the personal pension information management service platform [5]. - Individuals can choose to deduct contributions either in the year they are made or during the next year's tax reconciliation, depending on their income type [5]. Information Exchange and Compliance - A mechanism for information exchange between human resources and tax departments will be established to facilitate tax management related to personal pensions [5]. - Commercial banks must report the tax status of individuals with personal pension accounts accurately and in full detail [5]. Implementation in Pilot Cities - The new tax policy will be uniformly implemented in 36 pilot cities from the date of the announcement [6].

Core Viewpoint - The article discusses the implementation of a deferred tax policy for individual pension accounts starting from January 1, 2024, allowing individuals to deduct contributions up to 12,000 yuan per year from their taxable income [4]. Group 1: Tax Benefits of Individual Pension Accounts - From 2024, individuals can deduct contributions to their pension accounts from their comprehensive income or business income, up to a limit of 12,000 yuan per year [4]. - Investment income generated from the individual pension accounts will not be subject to personal income tax, allowing individuals to retain more earnings [5]. - Pension withdrawals will be taxed separately at a lower rate of 3%, rather than being included in comprehensive income [6]. Group 2: Operational Guidance for Tax Deductions - To enjoy the tax deduction benefits, individuals need to operate through the personal income tax app and obtain relevant certificates [8]. - The deduction certificate issued by the personal pension information management service platform serves as the tax deduction proof when enjoying the tax benefits [9].

Core Viewpoint - The article discusses the personal pension system in China, highlighting its structure, eligibility, contribution limits, tax benefits, and withdrawal conditions, aiming to provide clarity on how individuals can participate and benefit from this system [2][3][4][5][6][7][8][9][10][11]. Group 1: Personal Pension Overview - Personal pensions are a government-supported, voluntary, market-operated system that serves as a third pillar of pension insurance, supplementing basic and enterprise pensions [2]. - The system operates on an individual account basis, where contributions are fully borne by participants, allowing them to choose from various financial products [2]. Group 2: Eligibility and Participation - All workers participating in urban employee basic pension insurance or rural resident basic pension insurance in China are eligible to join the personal pension system [2]. - Retired individuals receiving basic pension benefits cannot participate in the personal pension system [2]. Group 3: Contribution Details - The annual contribution limit for personal pensions is set at 12,000 yuan, with the possibility of adjustments based on economic and social development [3][4]. - Participants can make contributions monthly, in installments, or annually, with flexibility to pause contributions if necessary [3]. Group 4: Fund Usage and Investment - Funds in personal pension accounts can be used to purchase approved financial products such as savings, investment products, commercial pension insurance, public funds, and government bonds [4]. - Participants can change their fund account bank and transfer funds as needed, ensuring that the original account cannot be used for contributions or purchases until all funds are transferred [4]. Group 5: Tax Benefits - Starting January 1, 2024, a deferred tax policy will be implemented for personal pensions, allowing contributions up to 12,000 yuan to be deducted from taxable income [6][7]. - Investment income within the personal pension account will not be subject to personal income tax, and withdrawals will be taxed at a flat rate of 3% [6][7][8]. Group 6: Withdrawal Conditions - Participants can withdraw personal pensions upon meeting specific conditions, such as reaching retirement age, total loss of labor capacity, or other state-defined circumstances [10][11]. - Withdrawals can be made monthly, in installments, or as a lump sum, with funds transferred to the participant's designated bank account [10][11]. Group 7: Inheritance of Personal Pensions - In the event of a participant's death, the assets in their personal pension account can be inherited [11]. - Funds will be transferred to the designated account of the participant or their heirs upon account cancellation due to reasons like emigration or death [11].