注意啦 这三件事抓紧办 月底前完成 依据国家税务总局相关规定，2026年需要由扣缴义务人继续办理专项附加扣除的个人， 3个人养老金缴存 应当于2025年12月1日-12月31日对次年享受专项附加扣除的内容进行确认。个人所得税专项附加扣除项目包括子女教育、继续教育、大病医疗、住房贷款 利息、住房租金、赡养老人、3岁以下婴幼儿照护七项。信息有更新要及时修改，没变动也需要进行确认。事关收入，正确填报后，明年就能足额享受政 策福利了！ 温馨提示：个税专项附加扣除填报需要符合个人所得税法及有关规定，如果您和家人共同填报子女教育、住房贷款利息、3岁以下婴幼儿照护等项目，记 得在允许扣除的标准内协商确认好各自的扣除比例，避免重复申报。 2 育儿补贴申领 按照《育儿制度管理规范（试行）》规定，育儿补贴按年度申请，补贴依申请发放。申领人应当在婴幼儿出生当年或次年提出首次申请，并在之后的连续 两个年度分别提出续领申请。对于2025年1月1日以前出生的婴幼儿，首次申请应当在2025年12月31日前提出。对于2025年1月1日以前出生、不满3周岁的 婴幼儿，按应补贴月数折算计发补贴。 育儿补贴每孩每年3600元，免征个人所得税。今年 ...

Core Points - The article discusses the implementation of a deferred tax policy for personal pension accounts starting from January 1, 2024, allowing individuals to enjoy tax benefits at the contribution, investment, and withdrawal stages [3][4][5]. Group 1: Tax Benefits - Contributions to personal pension accounts are deductible from comprehensive income or business income, with a limit of 12,000 yuan per year [3]. - Investment income in personal pension accounts is not subject to personal income tax [3]. - Withdrawals from personal pension accounts are taxed at a rate of 3%, separate from comprehensive income [3]. Group 2: Application Process - Individuals can manage their personal pension tax deductions through the individual income tax app, where they can access a "one-stop" declaration feature [5][6]. - Users can either retrieve their contribution information directly from the pension management service platform or manually enter their contribution certificates for tax deduction claims [5][6]. Group 3: Information Verification - It is essential for individuals to verify their contribution data and consult the bank that opened their pension account if there are discrepancies [6][7]. - The app allows users to confirm their deduction information before proceeding with the tax declaration [7].

Group 1 - The article discusses the new personal pension tax deferral policy effective from January 1, 2024, which allows individuals to contribute up to 12,000 yuan annually to their personal pension accounts with tax deductions applicable at different stages [4] - Contributions made to personal pension accounts can be deducted from comprehensive income or business income, and investment income within these accounts is not subject to personal income tax [4] - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, separate from other income, which is beneficial for individuals [4] Group 2 - The article outlines various tax incentives for individual businesses, including a VAT exemption for small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan from January 1, 2023, to December 31, 2027 [12] - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax from January 1, 2023, to December 31, 2027 [13] - A range of taxes, including resource tax and urban maintenance and construction tax, will be halved for individual businesses from January 1, 2023, to December 31, 2027 [16]

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].

Core Viewpoint - The recent announcement by the Ministry of Human Resources and Social Security regarding the taxation of personal pensions has sparked widespread discussion, particularly concerning the necessity of paying taxes on pensions upon withdrawal despite prior income tax payments during salary disbursement [1][2]. Summary by Sections Definition and Differences - Personal pensions are distinct from basic pensions, with the former being a supplementary retirement savings plan introduced in November 2022 and set to be fully implemented by December 2024. Participants can voluntarily contribute up to 12,000 yuan per year, which can be invested in various financial products and offers tax deductions at the contribution stage [2][3]. Taxation Mechanism - The taxation structure for personal pensions involves a 3% personal income tax on withdrawals, contrasting with the basic pension, which is exempt from such taxes. The deferred tax policy allows contributions and investment gains to be tax-free until withdrawal, enhancing the appeal of personal pensions [2][3]. Rationale for Taxation - The rationale behind taxing personal pensions at the withdrawal stage includes fairness and incentive considerations. Taxing this income helps prevent tax avoidance by high-income individuals while maintaining a low tax rate of 3% encourages participation in the pension scheme [3][4]. Financial Implications - For middle to high-income individuals, contributing to personal pensions can yield significant tax savings and serve as a form of enforced savings for retirement. In contrast, low-income individuals, especially those not subject to income tax, may find the scheme less beneficial due to the tax implications upon withdrawal [4][5]. Conclusion - The personal pension system is designed to enhance retirement security, requiring individuals to consider their income, investment capabilities, and retirement plans when deciding on participation and investment strategies [5].

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].