作为养老"第三支柱"的重要组成部分，2022年11月，个人养老金制度在36个城市（地区）先行实施； 2024年12月，个人养老金制度推向全国。人社部数据显示，个人养老金制度实施两周年之际，已有超 7000万人开通个人养老金账户。 该制度实施以来，产品货架不断丰富。根据国家社会保险公共服务平台数据，截至10月7日，衔接个人 养老金制度的储蓄、基金、保险、理财产品分别为466只、302只、376只、37只，总量达到1181只。 个人养老金制度设计也在不断优化。例如，今年9月1日起施行的《关于领取个人养老金有关问题的通 知》新增三类可提前领取情形，拓展了申请渠道，明确了缴存延续等政策安排，给这项制度赋予更多灵 活性与包容性。 业内人士表示，个人养老金缴费完全由参加人个人承担并自主选择购买产品，是自己储备的额外的"未 来储蓄罐"；参加人可以根据自己的经济能力，在每年1.2万元上限之内，自主决定参加程度和缴存额 度。 缴存和投资程度有待提高 尽管开户人数快速增长到数千万的量级，该制度在推行过程中，也出现了"开户热、缴存冷、投资少"等 问题。 "从实践情况看，制度推行初期虽取得一定成效，但在参与覆盖、税收激励、产品供给、 ...

Core Points - The recent discussion around the taxation of personal pensions has raised questions about the rationale behind taxing personal pensions when income tax has already been paid on salaries [2][3] - Personal pensions serve as a voluntary supplement to the basic pension, which is mandatory and funded through payroll deductions [2][3] - The taxation model for personal pensions follows an "EET" structure: contributions are tax-deductible, investment gains are tax-free, and withdrawals are taxed at a low rate of 3% [3][4] Summary by Topics - **Difference Between Personal and Basic Pensions** - Basic pensions are mandatory and provide essential financial support post-retirement, while personal pensions are voluntary savings intended to enhance retirement income [2][3] - **Taxation on Personal Pensions** - Contributions to personal pensions can be deducted from taxable income, allowing for tax savings during the contribution phase. Investment gains within the account are not taxed, but withdrawals are subject to a 3% tax rate [3][4] - **Cost-Benefit Analysis of Personal Pensions** - For individuals with a monthly income of 10,000 yuan, contributing 12,000 yuan annually can lead to significant tax savings over time, making personal pensions a beneficial long-term investment for retirement [4]