记者 张杨 "十五五"规划建议提出，要积极应对人口老龄化，健全养老事业和产业协同发展政策机制。 "银发岁月不是夕阳余晖，而是人生盛景。"昨天，在解放日报社和上海银行联合主办的"大城养老 银发机遇"主题论坛上，上海银行党委副书记、行长施红敏的一番话引发现场共鸣。当日，上海政府职 能部门、金融机构代表、媒体负责人等齐聚一堂，围绕构建银发经济新生态等话题深入交流，共谋未 来。 携手应对老龄化趋势 同时，上海银行发布了全新"美好生活工作室"八大公益助老服务行动，并携手解放日报社、太保寿 险、国泰海通证券、光明集团、上汽大通、携程集团等首批合作伙伴，共同启动"美好生活服务联盟"； 联合上海市老年基金会、老年大学、志愿服务公益基金会等机构，启动"公益助老志愿者联盟"。联盟将 通过成员的资源整合、权益打通与产品共创，为市民推出更多实实在在的专属服务与保障。 加速发展第三支柱 论坛上，专家学者贡献了深刻洞见，企业机构更碰撞出不少思想火花。 截至2024年末，上海户籍60岁及以上老年人口达577.62万人，占总人口的37.6%。作为全国最早进 入人口老龄化且老龄化程度最高的城市，上海对高质量养老服务的供给和需求，也需要走在全国 ...

Core Viewpoint - The recent addition of two fixed-income personal pension financial products by China Post Wealth Management reflects the ongoing expansion and innovation in the personal pension market, which aims to meet diverse investor needs and enhance retirement planning options [1][2][3]. Product Development - The newly introduced products have minimum holding periods of 18 months and 2 years, with a risk level classified as moderate (level 2), primarily utilizing fixed investment strategies to balance asset allocation [1][2]. - As of August 2023, the scale of personal pension financial products from China Post Wealth Management has surpassed 20 billion yuan, serving nearly 400,000 investors [2]. Market Dynamics - The personal pension system, recognized as the "third pillar" of China's pension insurance framework, has shown steady growth since its pilot launch in 2022, with ongoing policy support indicating potential market expansion [2][3]. - By the end of June 2023, personal pension financial products generated over 390 million yuan in returns for investors, with an average annualized return exceeding 3.4% [3]. Innovation and Future Outlook - Key areas for innovation in financial products include diversifying product types to cater to different age groups, enhancing asset allocation capabilities, and integrating financial products with retirement services [4]. - The personal pension financial market is expected to become a significant component of retirement finance, providing robust support for residents' retirement needs as more financial institutions participate and innovate [4].

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]

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].