Core Points - The article discusses the tax implications of basic pension insurance and personal pension plans in China, highlighting that basic pension insurance is exempt from individual income tax, while personal pensions incur a 3% tax upon withdrawal [1][2][4] Group 1: Tax Policies - Basic pension insurance is mandatory and exempt from individual income tax, as it is considered essential for the basic living needs of the elderly [2][4] - Personal pensions, which are voluntary, are subject to a 3% tax upon withdrawal, with a limit of 12,000 yuan per year for tax deductions during the contribution phase [1][5][6] - The government encourages the development of personal pensions through tax incentives, while also imposing limits to prevent excessive tax benefits for higher-income individuals [5][6] Group 2: Pension System Structure - China's pension system consists of three pillars: the first pillar is basic pension insurance, the second pillar includes enterprise and occupational annuities, and the third pillar is personal pensions [3] - The basic pension insurance system has over 1 billion participants, achieving a coverage rate of 95%, making it the largest social security system globally [3] - The personal pension system is designed to provide additional retirement security and is market-driven, contrasting with the government-funded basic pension [6]

圓 哪些人群可以参加个人养老金制度? 圓 个人养老金税收优惠政策是怎样的? 圓 什么情形可领取个人养老金 ..... 税务部门联合人社部门,对这些大 家关心的热点问题给出了解答,一起来看 看吧~ 1、个人养老金是什么? >> 个人养老金是指政府政策支持、个人自 愿参加、市场化运营、实现养老保险补充功 能的制度,属于养老保险第三支柱,并与基 本养老保险(养老保险第一支柱)、企业 (职业)年金(养老保险第二支柱)相衔 接。 个人养老金实行个人账 户制,缴费完全由参加人个 人承担,自主选择购买符合 规定的储蓄存款、理财产 品、商业养老保险、公募基 金等金融产品, 实行完全积 累,按照国家有关规定享受 税收优惠政策。 2、哪些人可以参加个人养老金? 在中国境内参加城镇职工 基本养老保险或者城乡居民基 本养老保险的劳动者都可以参 加个人养老金制度。 法書得示 ● ● ● ● 退休人员已领取基本养老保险 待遇,不再参加个人养老金制度。 3、如何参加个人养老金? 参加个人养老金,应当通 过国家社会保险公共服务平 台、全国人力资源和社会保障 政务服务平台、电子社保卡、 掌上12333APP等全国统一线 上服务入口或者符合规定 ...