意见明确，鼓励引导各类企业、社会团体、基金会、民办非企业单位以及其他符合条件的用人单位及其 职工，按照《企业年金办法》建立企业年金。用人单位已建立职工代表大会制度的，企业年金方案提交 职工代表大会讨论通过；未建立职工代表大会制度的，企业年金方案可以经全体职工讨论、公示等其他 民主程序通过。 意见规定，用人单位及其职工可以在缴费限额内灵活选择缴费比例或额度。鼓励经济负担能力较强的用 人单位和职工按照较高比例或额度缴纳企业年金。经济负担能力有限的，可以先从低缴费比例或额度起 步，再逐步提高。用人单位结合自身情况，可以建立企业年金单一计划，也可以选择参加法人受托机构 发起的企业年金集合计划。积极推进企业年金集合计划管理模式创新，丰富集合计划供给类型。推动探 索依托集合计划推行简易程序，为中小微企业建立企业年金提供便利。 人力资源社会保障部1月15日消息，人力资源社会保障部、财政部近日印发的关于进一步做好企业年金 工作的意见，提出扩大企业年金制度覆盖范围、简化建立程序等举措。 中国社会科学院中国式现代化研究院副研究员张盈华表示，建立企业年金的用人单位从企业扩大到社会 团体、基金会、民非单位等各类组织，拓宽了自主建立补 ...

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]