Core Viewpoint - The article discusses two important retirement savings options in China: enterprise annuities and personal pensions, highlighting their features, eligibility, contribution methods, and benefits. Group 1: Enterprise Annuities - Enterprise annuities are a supplementary pension system established by companies for their employees, based on participation in basic pension insurance [2][9]. - Participation in enterprise annuities is available to employees who have completed their probation period and whose companies have established such plans [3][5]. - Contributions to enterprise annuities come from three sources: employer contributions, employee contributions, and investment returns [5]. - Employers can contribute up to 8% of the total salary of employees, while the combined contributions from both employers and employees cannot exceed 12% [5]. - Employees can withdraw enterprise annuities upon reaching retirement age, total loss of work ability, emigration, or death, with three withdrawal methods available: lump-sum, installment, or purchasing commercial insurance [6][7][8]. Group 2: Personal Pensions - Personal pensions are a government-supported, voluntary system for individuals to supplement their retirement savings, operating in a market-driven manner [10][9]. - Any worker participating in basic pension insurance in China can voluntarily join the personal pension scheme, except those already receiving pension benefits [12][11]. - Contributions to personal pensions are solely made by individuals, with an annual limit of 12,000 RMB, and contributions can be made monthly, in installments, or annually [13]. - Similar to enterprise annuities, personal pensions have specific conditions for withdrawal, including reaching the retirement age, total loss of work ability, or other specified circumstances [14][15]. Group 3: Comparison and Integration - Enterprise annuities and personal pensions are not mutually exclusive; they complement each other, allowing individuals to enhance their retirement savings [16][18]. - The comparison table highlights key differences: enterprise annuities are employer-based, while personal pensions are individual-based; contributions for enterprise annuities can come from both employers and employees, whereas personal pensions are solely employee-funded [17]. - For individuals with enterprise annuities, participation in personal pensions is encouraged to further strengthen retirement savings [18]. - For those without enterprise annuities, personal pensions serve as a crucial tool for retirement planning, providing equal opportunities for all [19].

欢迎扫描下方二维码关注： 未取得房产证的房产不用 缴纳房产税。 正解: 根据《中华人民共和国房产税暂行条例》第二 条规定，产权所有人、承典人不在房产所在地 的，或者产权未确定及租典纠纷未解决的，由 房产代管人或者使用人缴纳。 产税只针对地上建筑, h 下室、 地下停车场不用 螺纳层产税 正解 : 根据《财政部 国家税务总局关于具备房屋功能 的地下建筑征收房产税的通知》( 财税〔2005〕 181号)规定，凡在房产税征收范围内的具备房 屋功能的地下建筑，包括与地上房屋相连的地 下建筑以及完全建在地面以下的建筑、地下人 防设施等，均应当依照有关规定征收房产税。 上述具备房屋功能的地下建筑是指有屋面和维 护结构，能够遮风避雨，可供人们在其中生产、 经营、工作、学习、娱乐、居住或储藏物资的 场所。 因此，具备房屋功能的地下室、地下停车场等 地下建筑要缴房产税。但要注意的是，对于与 地上房屋相连的地下建筑,如房屋的地下室、 地下停车场、商场的地下部分等,应将地下部 分与地上房屋视为一个整体，按 照地上房屋建筑的有关规定计算 征收房产税。 根据《财政部 税务总局关于房产税若干具体 问题的解释和暂行规定》((1986) 财 ...

Core Viewpoint - The article emphasizes the importance of government policies aimed at fostering the development of specialized, refined, distinctive, and innovative enterprises through various tax incentives and support measures. Group 1: VAT Refund Policies - Eligible manufacturing and related industries can apply for a refund of incremental VAT credits starting from April 2022, with medium-sized enterprises eligible from May 2022 and large enterprises from June 2022 [1][2] - Eligible wholesale and retail industries can apply for a refund of incremental VAT credits starting from July 2022 [2] Group 2: VAT Deduction Policies - Advanced manufacturing enterprises can deduct an additional 5% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [7] - Integrated circuit enterprises can deduct an additional 15% of their deductible input VAT from their payable VAT during the same period [8] - Industrial mother machine enterprises can also deduct an additional 15% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [9] Group 3: R&D Expense Deduction Policies - Enterprises conducting R&D can deduct 100% of their actual R&D expenses from taxable income starting January 1, 2023, with a 200% deduction for expenses that form intangible assets [13] - Integrated circuit and industrial mother machine enterprises can deduct 120% of their actual R&D expenses from taxable income from January 1, 2023, to December 31, 2027, with a 220% deduction for expenses that form intangible assets [14] Group 4: Equipment Deduction Policy - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment and instruments valued at no more than 5 million yuan in the current period, without annual depreciation [18] Group 5: High-tech Enterprise Tax Incentives - High-tech enterprises that are prioritized for support by the state will be taxed at a reduced corporate income tax rate of 15% [21]