商务合作▲点击图片 全国基本养老保险参保人数达10.72亿人 9月26日，国务院新闻办公室举行"高质量完成'十四五'规划"系列主题新闻发布会。人力资源社会保障部部长王晓萍介绍，目前，全国基本养老 保险参保人数达到10.72亿人，比"十三五"末增加7300多万人，参保率从91%提高到95%以上。失业保险、工伤保险参保人数达到2.46亿、3.02 亿人，较"十三五"末分别增加2900多万、3400多万人。 人社部副部长李忠表示，基本养老保险基金实现稳健增值。"十四五"期间，持续扩大委托规模，提升投资收益。目前，基本养老保险基金投资运 营规模2.6万亿，比"十三五"末翻了一番，基本养老保险基金自2016年底启动投资运营以来，连续8年实现正收益，年均投资收益率5.15%，较好 实现了保值增值目标。（国新网） ｜点评｜ 基本养老保险覆盖率接连提升，为国内更多居民养老提供保障。今年国内对用人单位缴纳社保作出了更加严格的规定，短期内社保缴 纳人数将大幅提升，能享受到基本养老保险的居民人数也将持续增加。缴纳养老保险金减少了个人当期收入，但却为老年生活提供了一份保 障，每年养老金还会根据物价涨幅进行上调，在一定程度上保障了养老 ...

来源：中国新闻网 编辑：王永乐 人社部：中国基本养老保险参保人数达10.72亿人 中新社北京9月26日电 (记者 谢雁冰)中国人力资源和社会保障部部长王晓萍26日在北京介绍，目前全国 基本养老保险参保人数达到10.72亿人。 当天，中国国务院新闻办公室举行"高质量完成'十四五'规划"系列主题新闻发布会，介绍"十四五"时期 就业和社会保障工作高质量发展成就。 王晓萍在会上说，"十四五"期间，是社会保障领域改革力度最大的时期。企业职工基本养老保险实现全 国统筹，失业保险、工伤保险实现省级统筹，建立实施个人养老金制度，创新开展职业伤害保障试点， 社会保障体系日趋完善。目前，全国基本养老保险参保人数达到10.72亿人，比"十三五"末增加7300多 万人，参保率从91%提高到95%以上。 王晓萍说，失业保险、工伤保险参保人数达到2.46亿、3.02亿人，较"十三五"末分别增加2900多万、 3400多万人。"十四五"以来，三项社会保险基金收支总规模69.27万亿元(人民币，下同)，基金累计结余 9.81万亿元，基金支撑能力稳中有升，为民众提供了更可靠更充分的社会保障。 "十四五"期间，人社部会同有关部门积极推动完善社保 ...

（原标题：人力资源社会保障部：全国基本养老保险参保人数达10.72亿人） 9月26日，人力资源社会保障部部长王晓萍在国新办举行的"高质量完成'十四五'规划"系列主题新闻发 布会上介绍，目前，全国基本养老保险参保人数达到10.72亿人，比"十三五"末增加7300多万人，参保 率从91%提高到95%以上。失业保险、工伤保险参保人数达到2.46亿、3.02亿人，较"十三五"末分别增 加2900多万、3400多万人。 ...

新华社快讯：人力资源社会保障部部长王晓萍9月26日在国新办举行的"高质量完成'十四五'规划"系列 主题新闻发布会上介绍，目前，全国基本养老保险参保人数达到10.72亿人，比"十三五"末增加7300多 万人，参保率从91%提高到95%以上。失业保险、工伤保险参保人数达到2.46亿、3.02亿人，较"十三 五"末分别增加2900多万、3400多万人。 ...

（文章来源：新华社） 人力资源社会保障部部长王晓萍9月26日在国新办举行的"高质量完成'十四五'规划"系列主题新闻发布 会上介绍，目前，全国基本养老保险参保人数达到10.72亿人，比"十三五"末增加7300多万人，参保率 从91%提高到95%以上。失业保险、工伤保险参保人数达到2.46亿、3.02亿人，较"十三五"末分别增加 2900多万、3400多万人。 ...

Group 1: Current Status of Basic Pension Insurance System - The basic pension insurance system in China has a coverage rate of 95%, with 1.07 billion participants as of 2024[18] - Urban employee pensions have been increasing steadily, with a 1.6 times growth in the minimum standard for rural residents' basic pensions over the past decade[18] - The average monthly pension for urban residents in 2024 is only 246 yuan, which is below the rural minimum living standard of approximately 594 yuan[26] Group 2: Key Issues in the Pension System - The pension replacement rate for urban employees has decreased to 52% in 2024, down 8.7 percentage points since 2018, which is below the International Labour Organization's recommended minimum of 55%[26] - There are significant disparities in pension benefits among different groups, with urban residents receiving an average of 223 yuan, while civil servants and enterprise retirees receive 6,243 yuan and 3,271 yuan respectively, making the former's benefits 28 times and 15 times lower[30] - The reliance on fiscal subsidies for basic pension insurance is high, with subsidies reaching 1.8 trillion yuan in 2023, accounting for approximately 26% of total pension expenditures[9] Group 3: Policy Recommendations - It is suggested to implement a "State-owned Assets-Finance-Social Security" linkage reform to gradually increase the average monthly pension for urban residents to the rural minimum living standard, requiring an additional funding of nearly 800 billion yuan annually[57] - A phased approach to reduce the fiscal subsidy gap between different groups is recommended, ensuring that subsidies reflect the contribution levels of each group[59] - Accelerating the nationwide coordination of the basic pension insurance system is crucial to adapt to population mobility and improve the fiscal relationship between central and local governments[61]

Group 1: Current Status of Basic Pension Insurance - The basic pension insurance coverage rate in China has reached 95%, with 1.07 billion participants by the end of 2024[14] - Urban employee pensions have been increasing for 20 consecutive years, while the minimum standard for rural residents' pensions has grown 1.6 times over the past decade[14] - The average monthly pension for urban residents in 2024 is only 246 CNY, which is below the rural minimum living standard of approximately 594 CNY[25] Group 2: Issues in the Pension System - The pension replacement rate for urban employees has decreased to 52% in 2024, down 8.7 percentage points since 2018[25] - There are significant disparities in pension benefits among different groups, with urban residents receiving an average of 223 CNY, while civil servants and enterprise retirees receive 6243 CNY and 3271 CNY respectively, making the former 28 times and 15 times lower[32] - In 2023, fiscal subsidies for basic pension insurance reached 1.8 trillion CNY, accounting for approximately 26% of total pension fund expenditures[6] Group 3: Recommendations for Improvement - It is suggested to increase the average monthly pension for urban residents from 246 CNY to the rural minimum living standard of about 600 CNY, requiring an annual funding increase of nearly 800 billion CNY[51] - A phased approach to equalize fiscal subsidies across different groups is recommended, ensuring that pension differences reflect contribution levels rather than excessive reliance on fiscal support[52] - Accelerating the nationwide coordination of basic pension insurance is essential to adapt to population mobility and improve the financial balance between regions[50]

Core Viewpoint - The article clarifies the tax implications of personal pensions in China, emphasizing that while basic pensions are exempt from individual income tax, personal pensions are subject to a 3% tax upon withdrawal, with specific conditions and limits in place to encourage participation in the third pillar of the pension system [1][2][4]. Group 1: Taxation of Pensions - Basic pension benefits are exempt from individual income tax as they are considered a government-provided basic public service aimed at ensuring the basic living standards of retirees [2][4]. - Personal pensions, which are voluntary and market-driven, are subject to a 3% individual income tax upon withdrawal, with a maximum annual contribution limit of 12,000 yuan that can be deducted from taxable income [5][6]. Group 2: Structure of Pension System - China's pension system consists of three pillars: the first pillar is the basic pension insurance, the second pillar includes enterprise and occupational annuities, and the third pillar is represented by personal pensions, which include tax-deferred commercial insurance and other retirement products [3][4]. - The government encourages the development of the third pillar through tax incentives, allowing individuals to defer taxes on contributions and investment gains until withdrawal [5][6]. Group 3: Policy Implications - The tax policy aims to promote participation in personal pension schemes, thereby expanding the supply of retirement products and alleviating pressure on the basic pension system [5][6]. - The 3% tax rate on withdrawals is designed to balance the need for tax revenue with the goal of encouraging savings for retirement, while preventing high-income individuals from disproportionately benefiting from tax incentives [5][6].

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 contributions made by employers to pension insurance do not enter individual accounts but are allocated to the pension insurance pooling fund [1] Summary by Relevant Sections - The basic pension insurance system combines social pooling and individual accounts as stipulated by the Social Insurance Law of the People's Republic of China [1] - Employers are required to pay basic pension insurance contributions, which are recorded in the basic pension insurance pooling fund to cover basic pensions and transitional pensions, reflecting social equity and mutual assistance [1] - Employees must also contribute to basic pension insurance, with their payments recorded in individual accounts, which are used to calculate personal account pensions, emphasizing the incentive mechanism of "more contributions lead to more benefits" and highlighting individual rights and responsibilities [1]