Ministry of Human Resources and Social Security , Ministry of Finance, State Administration of Taxation, China Banking and Insurance Regulatory Commission , and CSRC jointly issued "Implementation Measures for Personal Pensions" on the 4th, making specific provisions on the personal pension participation process, fund account management, organization and product management, information disclosure, supervision and management, etc.
According to Jia Jiang, deputy director of the Pension Insurance Department of the Ministry of Human Resources and Social Security, personal pension is a supplementary pension insurance system supported by government policies, voluntary participation by individuals, and market-oriented operation. Workers who participate in the basic pension insurance for urban employees or basic pension insurance for urban and rural residents in in China can participate.
Method clearly states that participants should open personal pension accounts on the information platform through national social insurance public service platform , national human resources and social security government service platform, electronic social security card , mobile phone 12333App and other national unified online service portal or commercial bank channel. After that, choose a commercial bank that meets the requirements to open or designate your own unique personal pension fund account.
"These two accounts are unique and correspond to each other. Through commercial bank channels, you can open these two accounts at one time." Jia Jiang said that the funds in the account can purchase financial products, savings deposits, commercial pension insurance and public fund that meet the requirements.
Measures stipulate that the maximum annual personal pension amount for participants in is 12,000 yuan. personal pension fund accounts are closed and participants can receive personal pensions if they reach the age of receiving basic pensions, or have completely lost their ability to work, go abroad to settle down, or meet other circumstances that meet national regulations.
To protect the interests of participants, the measures emphasize that sales institutions should take the principle of "sales appropriateness" and provide risk warnings, and shall not actively recommend personal pension products beyond their risk tolerance to participants.
From January 1 this year to implement deferred tax preferential policies for personal pension
未分果文未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未分果未 During the payment process, individuals pay their personal pension funds account according to the limit standard of 12,000 yuan/year, and are deducted from the comprehensive income or business income according to the actual amount; in the investment process, the investment income included in the personal pension funds account is not levied on the personal income tax at the moment; in the collection process, the personal pension received by individuals is not included in the comprehensive income, and the personal income tax is calculated separately at the tax rate of 3%, and the tax paid is included in the "Wages and Salary Income" item.
2. When individuals pay their fees and enjoy pre-tax deduction discounts, the deduction voucher issued by the personal pension information management service platform shall be used as the tax deduction voucher. If obtains wages and salary income and pays personal income tax according to cumulative withholding method withholding and prepaying personal income tax labor remuneration income , the payment can be deducted according to the actual amount standard when the withholding and prepayment in the current year or the reconciliation and settlement of the next year. If you choose to withhold and prepay in the same year, the relevant vouchers should be provided to the withholding unit in a timely manner. The withholding unit shall handle matters related to pre-tax deductions for taxpayers in accordance with the relevant requirements of this announcement. If you obtain other income from labor remuneration, royalty remuneration, royalty , etc. or business income, the payment shall be deducted within the limit standard when the reconciliation and settlement of the following year. When an individual receives his personal pension as required, the commercial bank institution in the city where the personal pension fund account is opened shall withhold and pay the personal income tax he should pay.
3. The human resources and social security department and the tax department should establish an information exchange mechanism, and exchanges personal pension tax-related information to the tax department through the personal pension information management service platform, and cooperates with the tax department to do a good job in related tax collection and management.
4. Relevant branches of commercial banks should promptly make full details of the tax payment status of taxpayers who open personal pension funds accounts in the bank to ensure that the information is true and accurate.
5. The finance, human resources and social security, taxation, financial supervision and other departments at all levels should cooperate closely, conscientiously organize and implement the problems and problems encountered in the implementation of this announcement to promptly report to the superior competent departments.
6. The tax policies stipulated in this announcement will be implemented in the city of personal pension pioneer from January 1, 2022. The list of cities for personal pension leads will be released separately by the Ministry of Human Resources and Social Security, together with the Ministry of Finance and the State Administration of Taxation. Shanghai, Fujian Province, Suzhou Industrial Park, and other areas that have implemented the personal tax deferred commercial pension insurance pilot will be implemented in accordance with the tax policies stipulated in this announcement from January 1, 2022.
New Evening News Comprehensive Xinhua News Agency , Ministry of Finance website
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