| Notice by the China Banking and Insurance Regulatory Commission of Issuing the Interim Measures for the Administration of the Individual Tax-Deferred Commercial Pension Insurance Business | | 中国银行保险监督管理委员会关于印发《个人税收递延型商业养老保险业务管理暂行办法》的通知 |
| (No. 23 [2018] of the China Banking and Insurance Regulatory Commission) | | （银保监发〔2018〕23号） |
| All local offices of the China Insurance Regulatory Commission and all personal insurance companies: | | 各保监局，各人身保险公司： |
| For the purposes of implementing the spirit of the 19th CPC National Congress, promoting the sound development of the pilot program of individual tax-deferred commercial pension insurance, and serving the construction of a multi-layer pension guarantee system, in accordance with the relevant provisions of the Notice by the Ministry of Finance, the State Taxation Administration, the Ministry of Human Resources and Social Security, the China Banking and Insurance Regulatory Commission and the China Securities Regulatory Commission of Launching the Pilot Program of Individual Tax-Deferred Commercial Pension Insurance (No. 22 [2018], MOF) and the Notice by the China Banking and Insurance Regulatory Commission, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Taxation Administration of Issuing the Guidelines for Developing Individual Tax-Deferred Commercial Pension Insurance Products (No. 20 [2018], China Banking and Insurance Regulatory Commission), the China Banking and Insurance Regulatory Commission has developed the Interim Measures for the Administration of the Individual Tax-Deferred Commercial Pension Insurance Business, which are hereby issued to you for your compliance and implementation. | | 为贯彻落实党的十九大精神，促进个人税收递延型商业养老保险试点健康发展，服务多层次养老保障体系建设，根据《财政部 税务总局 人力资源社会保障部 中国银行保险监督管理委员会 证监会关于开展个人税收递延型商业养老保险试点的通知》（财税〔2018〕22号）和《中国银行保险监督管理委员会 财政部 人力资源社会保障部 税务总局关于印发＜个人税收递延型商业养老保险产品开发指引＞的通知》（银保监发〔2018〕20号）有关规定，我会制定了《个人税收递延型商业养老保险业务管理暂行办法》。现予以印发，请遵照执行。 |
| China Banking and Insurance Regulatory Commission | | 中国银行保险监督管理委员会 |
| May 16, 2018 | | 2018年5月16日 |
| Interim Measures for the Administration of the Individual Tax-Deferred Commercial Pension Insurance Business | | 个人税收递延型商业养老保险业务管理暂行办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 These Measures are developed in accordance with the Insurance Law of the People's Republic of China, the Notice by the Ministry of Finance, the State Taxation Administration, the Ministry of Human Resources and Social Security, the China Banking and Insurance Regulatory Commission and the China Securities Regulatory Commission of Launching the Pilot Program of Individual Tax-Deferred Commercial Pension Insurance (No. 22 [2018], MOF) and the Notice by the China Banking and Insurance Regulatory Commission, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Taxation Administration of Issuing the Guidelines for Developing Individual Tax-Deferred Commercial Pension Insurance Products (No. 20 [2018], China Banking and Insurance Regulatory Commission) (hereinafter referred to as “Product Guidelines”) and other laws, administrative regulations and relevant provisions, for the purposes of promoting the sound development of individual tax-deferred commercial pension insurance (hereinafter referred to as “tax-deferred pension insurance”), and protecting the lawful rights and interests of all parties. | | 第一条 为促进个人税收递延型商业养老保险（以下简称“税延养老保险”）健康发展，保护各方当事人的合法权益，根据《中华人民共和国保险法》《财政部 税务总局 人力资源社会保障部 中国银行保险监督管理委员会 证监会关于开展个人税收递延型商业养老保险试点的通知》（财税〔2018〕22号）、《中国银行保险监督管理委员会 财政部 人力资源社会保障部 税务总局关于印发＜个人税收递延型商业养老保险产品开发指引＞的通知》（银保监发〔2018〕20号）（以下简称《产品指引》）等法律、行政法规和有关规定，制定本办法。 |
| Article 2 For the purposes of these Measures, “tax-deferred pension insurance products” means the commercial pension insurance products which are launched by insurance companies qualified for conducting the business operations with the approval of the China Banking and Insurance Regulatory Commission and comply with the requirements of the Product Guidelines and the provisions of these Measures. | | 第二条 本办法所称税延养老保险产品，是指经中国银行保险监督管理委员会批准，由具备经营条件的保险公司开办的，符合《产品指引》要求和本办法规定的商业养老保险产品。 |
| Article 3 For the purposes of these Measures, “insurance companies” means personal insurance companies and their branch offices. | | 第三条 本办法所称保险公司是指人身保险公司及其分支机构。 |
| Article 4 These Measures shall apply to insurance companies which conduct the tax-deferred pension insurance business. | | 第四条 保险公司开展税延养老保险业务，适用本办法。 |
| Chapter II Business Requirements | | 第二章 经营要求 |
| Article 5 An insurance company which conducts the tax-deferred pension insurance business shall meet the following conditions: | | 第五条 保险公司开展税延养老保险业务应当具备以下条件： |
| (1) Its registered capital and net assets are not less than 1.5 billion yuan. | | （一）注册资本金和净资产均不低于人民币15亿元； |
| (2) It complies with the provisions on the solvency management of insurance companies, its composite solvency adequacy ratio at the end of the last year and at the end of the latest quarter are not lower than 150%, and its core solvency adequacy ratio is not lower than 100%, except for pension insurance companies which run the entrusted business only. | | （二）满足保险公司偿付能力管理有关规定，上一年度末和最近季度末的综合偿付能力充足率不低于150%、核心偿付能力充足率不低于100%，仅经营受托型业务的养老保险公司除外； |
| (3) It has conducted the pension annuity insurance, pension fund management or any other pension insurance business within China (excluding Hong Kong, Macao and Taiwan region, here and below) for three consecutive years or more and has mature pension insurance business management experience. | | （三）在中国境内（不含香港、澳门和台湾地区，下同）连续经营养老年金保险或养老资金管理等养老保险业务三年以上，具有成熟的养老保险业务经营管理经验； |
| (4) It has relatively strong product actuarial technical capabilities, and an actuarial team with not less than five professionals in principle who have three or more years of actuarial work experience and have obtained the qualification certificates for fellow of China Association of Actuaries. | | （四）具备较强的产品精算技术能力，精算团队中具有三年以上精算工作从业经验且取得精算师正会员资格证书的专业人员原则上不低于五人； |
| (5) It has relatively strong long-term fund investment management capability, and an investment team with not less than five professionals in principle who have five or more years of pension asset management experience. | | （五）具备较强的长期资金投资管理能力，投资团队中具有五年以上养老金资产管理经验的专业人员原则上不低于五人； |
| (6) It has a complete tax-deferred pension insurance information management system, which is able to be connected to the Tax-Deferred Pension Insurance Information Platform established by China Insurance Information Technology Management Co., Ltd. (hereinafter referred to as the “CIITC Platform”) and has obtained the acceptance certificate issued by China Insurance Information Technology Management Co., Ltd. (hereinafter referred to as the “CIITC”). | | （六）具备完善的税延养老保险信息管理系统，能够与中国保险信息技术管理有限责任公司建立的税延养老保险信息平台（以下简称“中保信平台”）对接，并获得中国保险信息技术管理有限责任公司（以下简称“中保信”）出具的验收合格证明； |
| (7) It has sound branch offices and service networks to fulfill all kinds of insurance liabilities for the tax-deferred pension insurance and provide relevant services within China. | | （七）具备完善的分支机构和服务网络，能够在中国境内履行税延养老保险的各项保险责任和相关服务； |
| (8) It has relatively strong asset-liability management capability. | | （八）具备较强的资产负债管理能力； |
| (9) It has a sound corporate governance structure. | | （九）具备完善的公司治理结构； |
| (10) It has sound tax-deferred pension insurance business management, financial management, sales management and information disclosure management rules. | | （十）具备完善的税延养老保险业务管理、财务管理、销售管理和信息披露管理制度； |
| (11) It has not been given any major administrative penalty in the last three years. | | （十一）最近三年内未受到重大行政处罚； |
| (12) It meets other conditions prescribed by the China Banking and Insurance Regulatory Commission. | | （十二）中国银行保险监督管理委员会规定的其他条件。 |
| Article 6 To conduct the tax-deferred pension insurance business, an insurance company shall continuously meet the following conditions: | | 第六条 保险公司经营税延养老保险业务，应当持续具备以下条件： |
| (1) Its annual composite solvency adequacy ratio is not lower than 150%, and its core solvency adequacy ratio is not lower than 100%. | | （一）年度综合偿付能力充足率不低于150%，且核心偿付能力充足率不低于100%； |
| (2) It satisfies the requirements of items (1), (4) and (5) of Article 5. | | （二）符合第五条（一）（四）（五）的要求； |
| (3) It meets other conditions prescribed by the China Banking and Insurance Regulatory Commission. | | （三）中国银行保险监督管理委员会规定的其他条件。 |
| Article 7 An insurance company shall, in accordance with the provisions of these Measures, submit a report on conducting the tax-deferred pension insurance business to the China Banking and Insurance Regulatory Commission, to which the information system acceptance certificate issued by the CIITC shall be attached, and the content of the report shall be true and accurate and have reference basis. | | 第七条 保险公司根据本办法规定向中国银行保险监督管理委员会报送开展税延养老保险业务的报告，并附中保信出具的信息系统验收合格证明，报告内容应当真实准确、有据可查。 |
| The China Banking and Insurance Regulatory Commission shall, in accordance with these Measures, announce and update in a timely manner the list of head offices of insurance companies which satisfy the relevant requirements. | | 中国银行保险监督管理委员会根据本办法，公布并及时更新符合要求的保险公司总公司名单。 |
| Chapter III Product Management | | 第三章 产品管理 |
| Article 8 Insurance companies shall develop and design tax-deferred pension insurance products under the principles of “stable returns, long-term locking, lifetime benefits, and actuarial balance,” to satisfy the management requirements of the insured persons for the security, profitability and long-term nature of pension funds. | | 第八条 保险公司开发设计税延养老保险产品应当以“收益稳健、长期锁定、终身领取、精算平衡”为原则，满足参保人对养老资金安全性、收益性和长期性的管理要求。 |
| Article 9 The insured person shall establish a tax-deferred pension insurance plan through an insurance company, and complete product selection, payment, inquiry, change, withdrawal and other operations within the plan. | | 第九条 参保人通过保险公司建立税延养老保险计划，在计划内完成产品选择、交费、查询、转换、领取等操作。 |
| Article 10 The tax-deferred pension insurance products may provide three types of insurance liability including pension annuity payment, total disability guarantee and death guarantee. | | 第十条 税延养老保险产品可提供养老年金给付、全残保障和身故保障三项保险责任。 |
| “Pension annuity payment” means that when the insured person reaches the retirement age prescribed by the state or the agreed age for withdrawal (not earlier than the retirement age prescribed by the state), the insurance company shall pay lifelong or long-term pension annuity as agreed upon in the insurance contract and deduct the corresponding taxes payable. | | 养老年金给付，是指参保人达到国家规定退休年龄或约定的领取年龄（不早于国家规定退休年龄）时，保险公司按照保险合同约定给付终身或长期的养老年金，并扣除对应的应纳税款。 |
| “Total disability guarantee and death guarantee” means that if the insured person has an insurance accident of total disability or death as stipulated in an insurance contract, the insurance company shall pay the product account value in a lump sum and deduct the corresponding taxes payable, and at the same time, pay additional insurance benefits as agreed upon in the insurance contract. If the insured person becomes totally disabled or dies before reaching the age of 60 and has not commenced the withdrawal of pension annuity, the insurance company shall pay the product account value in a lump sum and deduct the corresponding taxes payable, and at the same time, pay additional insurance benefits at 5% of the product account value. If the insured person becomes totally disabled or dies after he or she reaches 60 years old and has not commenced the withdrawal of pension annuity, the insurance company shall pay the product account value in a lump sum and deduct the corresponding taxes payable. | | 全残保障和身故保障，是指参保人发生保险合同约定的全残或身故保险事故的，保险公司一次性给付产品账户价值并扣除对应的应纳税款，同时根据保险合同约定额外给付保险金。参保人在年满60周岁前且未开始领取养老年金时发生全残或身故的，保险公司一次性给付产品账户价值并扣除对应的应纳税款，同时按照产品账户价值的5%额外给付保险金。参保人年满60周岁后且未开始领取养老年金时发生全残或身故的，保险公司一次性给付产品账户价值并扣除对应的应纳税款。 |
| Article 11 Tax-deferred pension insurance products are categorized into two stages, namely contribution period and withdrawal period. “Contribution period” means the stage during which the insured makes pension contributions as agreed upon in the insurance contract until he or sh commences the withdrawal of pension annuity. “Withdrawal period” means the stage during which the insured person commences the withdrawal of pension annuity as agreed upon in the insurance contract. | | 第十一条 税延养老保险产品分为积累期和领取期两个阶段。积累期，是指参保人按照保险合同约定进行养老资金积累的阶段，参保人开始领取养老年金前均为积累期。领取期，是指参保人按照保险合同约定开始领取养老年金的阶段。 |
| The return on the pension funds of a tax-deferred pension insurance product during its contribution period may be determinate, guaranteed or floating, corresponding to product A, B, or C respectively. | | 税延养老保险产品积累期养老资金的收益类型，分为收益确定型、收益保底型、收益浮动型，分别对应A、B、C三类产品： |
| “Product A,” namely, determinate-return product, means a product with a determinate yield (compound annual interest) during the contribution period and with returns settled once a month. | | A类产品，即收益确定型产品，是指在积累期提供确定收益率（年复利）的产品，每月结算一次收益。 |
| “Product B,” namely, guaranteed-return product, means a product with a guaranteed yield (compound annual interest) during the contribution period, producing additional returns based on the circumstances of investment, and with returns settled once a month or a quarter. According to different settlement frequency, a product B may be either product B1 (monthly settlement) or product B2 (quarterly settlement). | | B类产品，即收益保底型产品，是指在积累期提供保底收益率（年复利），同时可根据投资情况提供额外收益的产品，每月或每季度结算一次收益。根据结算频率不同，分为B1款产品（每月结算）和B2款产品（每季度结算）。 |
| “Product C,” namely, a floating-return product, means a product with settlement made according to the actual circumstances of investment at least once a week during the contribution period. | | C类产品，即收益浮动型产品，是指在积累期按照实际投资情况进行结算的产品，至少每周结算一次。 |
| Article 12 An insurance company shall, according to the principle of actuarial balance, provide the insured persons with lifetime withdrawal, long-term withdrawal for a period of not less than 15 years, and other withdrawal methods, and determine the corresponding amounts of pension annuity withdrawn. The insured person may apply for modifying the methods of withdrawing pension annuity before commencing the withdrawal of pension annuity. | | 第十二条 保险公司按照精算平衡原理，向参保人提供终身领取、领取期限不少于15年的长期领取等领取方式，并提供相应的养老年金领取金额。参保人可在开始领取养老年金前申请变更养老年金领取方式。 |
| The insurance company shall at least provide the methods of monthly (or annual) withdrawal of pension annuity in lifetime which guarantee the return of the account value. In addition, the insurance company may permit monthly (or annual) withdrawal for a fixed period of 15 (or 20) years and other withdrawal methods. | | 保险公司应至少提供保证返还账户价值终身月领（或年领）的养老年金领取方式。除此之外，保险公司还可提供固定期限15（或20）年月领（或年领）等其他领取方式。 |
| Article 13 The insured person may change products before commencing the withdrawal of pension annuity, including product change within the same insurance company or between different insurance companies. | | 第十三条 参保人在开始领取养老年金前，可进行产品转换，包括同一保险公司内的产品转换，或跨保险公司的产品转换。 |
| “Product change within the same insurance company” means an insured person's transfer of the account value of a type of product to another type of product of the same insurance company. “Product change between different insurance companies” means an insured person's transfer of the account value of the tax-deferred pension insurance product of an insurance company to the tax-deferred pension insurance product of another insurance company. | | 同一保险公司内的产品转换，是指参保人将一类产品的产品账户价值转移至同一保险公司的其他类产品。跨保险公司的产品转换，是指参保人将当前保险公司的税延养老保险产品账户价值转移至另一保险公司的税延养老保险产品。 |
| Where an insured person changes products of different insurance companies, the person shall file an application with the insurance company holding the product to which the account value is to be transferred. | | 对于参保人进行跨保险公司产品转换的，由本人向拟转入保险公司申请。 |
| When an insurance company involves a product change, it shall, in a timely manner, submit relevant information to the CIITC platform, and the operations relating to product change between different insurance companies shall be completed through the CIITC platform. | | 保险公司发生产品转换操作时，应当及时向中保信平台提交有关信息，跨保险公司的产品转换应当通过中保信平台完成有关操作。 |
| Article 14 The fees that may be charged by an insurance company from insured persons include initial fees, asset management fees, and product change fees. The insurance company shall explicitly indicate charged fee items and rates to the insured persons and in the insurance contract. Fees shall be charged in favor of clients in a clear, transparent and rational manner. | | 第十四条 保险公司可向参保人收取的费用包括初始费、资产管理费和产品转换费。保险公司应当向参保人明示收取的费用项目和费用水平，并在保险合同中载明。费用收取应体现让利客户原则，确保清晰透明、水平合理。 |
| “Initial fees” means the fees charged by an insurance company at a certain proportion of each premium paid by the insured person. Initial fees may be charged with respect to products A, B and C, at a proportion of not more than 2% for product A or B, and a proportion of not more than 1% for product C. | | 初始费，是指保险公司按照参保人每笔交纳保险费的一定比例收取的费用。A、B、C类产品可收取初始费，其中，A、B类产品收取比例不超过2%，C类产品收取比例不超过1%。 |
| “Asset management fees” means the fees charged by an insurance company according to a certain proportion of the net asset value in the investment account of the tax-deferred pension insurance product. Asset management fees may be charged for product C at a rate of not more than 1%. | | 资产管理费，是指保险公司按照税延养老保险产品投资账户资产净值的一定比例收取的费用。C类产品可收取资产管理费，收取比例不超过1%。 |
| “Product change fees” means the fees charged by an insurance company according to a certain proportion of product account value transferred out by the insured person. In the case of product change in respect of product A, B or C, product change fees may be charged at a proportion of not higher than 0.5% each time for product change within a company, and, for product change between different companies, at a proportion of not more than 3%, 2%, and 1% in the first, second and third policy year, and shall not be charged in the fourth policy year. | | 产品转换费，是指保险公司按照参保人转出的产品账户价值的一定比例收取的费用。A、B、C三类产品发生转换时，可收取产品转换费，公司内部产品转换时，每次收取比例不高于0.5%；跨公司产品转换时，前三个保单年度的收取比例依次不超过3%、2%、1%，第四个保单年度起不再收取。 |
| Article 15 An insured person may apply for surrender of the tax-deferred pension insurance under any of the following circumstances, and the insurance company shall pay product account value in a lump sum and deduct the corresponding taxes payable as agreed upon in the insurance contract. | | 第十五条 参保人发生以下情形，可以申请退保税延养老保险，保险公司按照保险合同约定一次性给付并扣除对应的应纳税款。 |
| (1) The insured person is totally disabled or died for the liability exemption matters as agreed upon in the insurance contract before he or she commences the withdrawal of pension annuity. | | （一）在开始领取养老年金前，因保险合同约定的责任免除事项导致全残或身故； |
| (2) The insured person has contracted any serious disease as stipulated in the insurance contract. The rules on the definition of serious diseases developed by the Insurance Association of China shall apply, mutatis mutandis, to the meaning of “serious diseases.” | | （二）患保险合同约定的重大疾病。重大疾病，参照中国保险行业协会制定的重大疾病定义相关规范。 |
| Except for the aforesaid circumstances, the insured may not surrender the policy. | | 除上述情形外，参保人不可退保。 |
| Article 16 An insurance company shall develop tax-deferred pension insurance products in accordance with the Product Guidelines and the model clauses attached to these Measures. | | 第十六条 保险公司应当按照《产品指引》和本办法所附示范条款开发税延养老保险产品。 |
| Article 17 Tax-deferred pension insurance products developed by an insurance company shall be reported to the China Banking and Insurance Regulatory Commission for approval. | | 第十七条 保险公司开发的税延养老保险产品，应当报中国银行保险监督管理委员会审批。 |
| The format of the product name shall be: the name of the insurance company + “individual tax-deferred pension annuity insurance” + product type (type A, B1, B2 and C) + (year). | | 产品命名格式为：保险公司名称＋“个人税收递延型养老年金保险”＋产品类型（A、B1、B2、C款）＋（年度）。 |
| Except for the product approval materials as prescribed by the China Banking and Insurance Regulatory Commission, if an insurance company engages in the operation of product C, it shall establish investment manager management rules, specify product investment managers, strengthen the qualification examination and assessment management of investment managers, and report the relevant institutional documents and the information on investment managers at the same time. | | 除中国银行保险监督管理委员会已规定的产品审批材料外，保险公司经营C类产品的，应当建立投资经理管理制度，明确产品投资经理，加强对投资经理的资质审核和考核管理，相关制度性文件及投资经理情况应一并上报。 |
| Article 18 An insurance company shall, under the principles of “fairness, rationality and prudence,” make all kinds of provisions for tax-deferred pension insurance products according to actuarial principles and the relevant insurance regulatory provisions, and conduct adequacy testing on a periodical basis. | | 第十八条 保险公司应当按照“公平、合理、审慎”原则，根据精算原理和有关保险监管规定，对税延养老保险产品计提各项准备金，并定期进行充足性测试。 |
| Article 19 An insurance company shall track the contribution made for the tax-deferred pension insurance, investment return and pension annuity payment on a monthly basis, constantly optimize the actuarial balance model of the tax-deferred pension insurance according to actual business operations, and continuously enhance the scientificity and validity of estimation and assessment, so as to guarantee the long-term sound business development. | | 第十九条 保险公司应当逐月跟踪税延养老保险的资金积累、投资收益和养老年金给付情况，根据实际经营情况不断优化税延养老保险精算平衡模型，持续提升测算和评估的科学性、有效性，确保业务长期健康发展。 |
| Chapter IV Sales Management | | 第四章 销售管理 |
| Article 20 An insurance company shall strengthen the training and management of tax-deferred pension insurance salespersons, improve their professional ethics and quality, and shall not direct or connive at the activities conducted by salespersons against the principle of good faith. | | 第二十条 保险公司应当加强对税延养老保险销售人员的培训与管理，提高其职业道德和专业素质，不得引导或纵容销售人员进行违背诚信原则的活动。 |
| Article 21 An insurance company shall be encouraged to use modern scientific and technological means to sell tax-deferred pension insurance products through mobile terminals and other Internet models, and simplify insurance purchase procedures. | | 第二十一条 鼓励保险公司运用现代科技手段，通过移动终端等互联网模式销售税延养老保险产品，简化投保流程。 |
| Article 22 An insurance company shall demonstrate the benefits of product B in the sales process, and give sufficient interpretation and explanations to the insured on the reasonable expectation of investment return on long-term funds and the uncertainty of benefit demonstration. The two-tier demonstration interest rate shall apply to product B, and the first tier demonstration interest rate shall be the guaranteed yield (compound annual interest), while the upper limit of the second tier demonstration interest rate shall be 4.5% (compound annual interest). | | 第二十二条 保险公司在销售过程中应当对B类产品进行利益演示，并就长期资金的合理投资收益预期和利益演示的不确定性向参保人进行充分解释说明。B类产品适用两档演示利率，第一档演示利率为保底收益率（年复利），第二档演示利率上限为4.5%（年复利）。 |
| Benefit demonstration shall not be conducted for product C. | | C类产品不得进行利益演示。 |
| Article 23 An insurance company shall assess the risk tolerance of an insured person who purchases product C and assist the insured person in selecting products according to the assessment results. If the insured person's age is more than 55, the insurance company shall not sell product C to him or her. | | 第二十三条 保险公司应当对购买C类产品的参保人进行风险承受能力评估，并根据评估结果协助参保人选择产品。参保人年龄大于55周岁的，保险公司不得向其销售C类产品。 |
| When the insured person makes each contribution (including transferring the product account value), the contribution made for the purchase of product C shall not exceed 50% of the current contribution. When the insured person changes products, the account value of product C shall not exceed 50% of the account value of all his or her products. | | 参保人每次交费（含转入产品账户价值）时，购买C类产品不得超过其当次交费的50%。参保人进行产品转换时，C类产品账户价值不得超过其全部产品账户价值的50%。 |
| Article 24 An insurance company shall not mislead the public, exaggerate the investment return, or conduct compulsory tie-in sale of other commercial insurance products. | | 第二十四条 保险公司不得误导公众，不得夸大投资收益，不得强制搭售其他商业保险产品。 |
| Chapter V Business Management | | 第五章 业务管理 |
| Article 25 An insurance company shall verify the identity and other information of the insured person through the CIITC platform, and may grant approval only if the relevant conditions are met. | | 第二十五条 保险公司应当通过中保信平台，对参保人身份等信息进行验证，符合条件方可承保。 |
| Article 26 An insurance company shall, after confirming that it has received the contribution made by the insured person, issue an invoice and insurance certificate to the insured person, indicating the name of the tax-deferred pension insurance product, the amount of contribution and other information. | | 第二十六条 保险公司在确认收到参保人交费后，应当为参保人开具发票和保险凭证，载明税延养老保险产品名称和交费金额等信息。 |
| The insurance company shall establish rules for the management of insurance certificates for the tax-deferred pension insurance business. The insurance certificates shall be uniformly designed and printed by the head office of the insurance company or be printed by the authorized branch office, and sample archives shall be established. | | 保险公司应当建立税延养老保险业务保险凭证管理制度，保险凭证应当由保险公司总公司统一设计、印制或授权分支机构印制，并建立样本档案。 |
| Article 27 The insured person shall take the deduction vouchers for the tax-deferred pension insurance issued by the CIITC platform as deduction certificates, and the deduction vouchers may be obtained from the CIITC platform. | | 第二十七条 参保人以中保信平台出具的税延养老保险扣除凭证为扣除凭据，扣除凭证可通过中保信平台获取。 |
| Article 28 During the period of the pilot program, when the insured person meets the prescribed conditions for the withdrawal of pension annuity, surrender or claim settlement, the insurance company shall make withholding declaration for individual income tax at the place where the insured person makes the last contribution for the tax-deferred pension insurance. | | 第二十八条 试点期间，参保人达到规定条件领取养老年金、退保或理赔时，保险公司在参保人购买税延养老保险的最后一次交费地办理个人所得税扣缴申报。 |
| Chapter VI Investment Management | | 第六章 投资管理 |
| Article 29 The use of tax-deferred pension insurance funds shall follow the principles of security, prudence and long-term stability, asset and liability management and comprehensive risk management shall be conducted according to the nature of funds, long-term value maintenance and appreciation shall be pursued, and the security, profitability and liquidity of funds shall be guaranteed. | | 第二十九条 税延养老保险资金运用应当遵循安全审慎、长期稳健原则，根据资金性质开展资产负债管理和全面风险管理，追求长期保值增值，确保资金安全性、收益性和流动性。 |
| Article 30 Qualified investment managers may be entrusted to conduct the investment management of tax-deferred pension insurance funds. | | 第三十条 税延养老保险资金可委托符合条件的投资管理人进行投资管理。 |
| An insurance company shall give priority to selecting investment managers with long-term liability fund management experience, sound asset allocation system, rich experience in fixed-return investment, equity investment and alternative investment and sound risk management and control mechanisms. | | 保险公司应当优先选择具备长久期负债资金管理经验，具有完善的资产配置体系，固定收益投资、权益投资和另类投资经验丰富，风险管控机制健全的投资管理人。 |
| Article 31 Separate investment accounts shall be set for different tax-deferred pension insurance products, and tax-deferred pension insurance products shall be independent from self-own funds and other insurance products in asset segregation, asset allocation, investment management, valuation and accounting, and other links. | | 第三十一条 不同税延养老保险产品应当设立单独的投资账户，并在资产隔离、资产配置、投资管理、估值核算等环节，独立于自有资金和其他保险产品。 |
| Article 32 An insurance company shall establish and improve the management rules, internal control and risk management mechanism for the utilization of funds for the tax-deferred pension insurance business, and on a periodical basis, identify, monitor and assess the management of assets and liabilities, asset allocation, business strategies, investment strategies, and risk status, among others, so as to prevent and mitigate risks. | | 第三十二条 保险公司应当建立健全税延养老保险业务资金运用的管理制度、内部控制和风险管理机制，定期对资产负债管理、资产配置、业务策略和投资策略、风险状况等进行识别、监控和评估，防范和化解风险。 |
| Article 33 The utilization of funds for the tax-deferred pension insurance business shall comply with the regulatory provisions on the utilization of insurance funds in such aspects as fund utilization scope, proportion restriction, investment capability, and investment management, unless it is otherwise provided for by the China Banking and Insurance Regulatory Commission. | | 第三十三条 税延养老保险业务的资金运用，在资金运用范围、比例限制、投资能力、投资管理等方面应当符合保险资金运用的监管规定，中国银行保险监督管理委员会另有规定的除外。 |
| Chapter VII Financial Management | | 第七章 财务管理 |
| Article 34 An insurance company shall conduct separate accounting of the tax-deferred pension insurance business, and issue separate income statements and other financial reports. | | 第三十四条 保险公司应当对税延养老保险业务进行单独核算，单独出具利润表等财务报告。 |
| Article 35 An insurance company shall strengthen the management of the tax-deferred pension insurance funds, and strictly allocate and use funds in accordance with the requirements of separation between revenue and expenditure. | | 第三十五条 保险公司应当加强税延养老保险的资金管理，按照收支两条线的要求，严格划拨和使用资金。 |
| Article 36 An insurance company shall, in accordance with the provisions of the China Banking and Insurance Regulatory Commission on the allocation of expenses, determine and allocate expenses for the tax-deferred pension insurance. | | 第三十六条 保险公司应当按照中国银行保险监督管理委员会费用分摊有关规定，对税延养老保险进行费用认定和分摊。 |
| Article 37 An insurance company shall truthfully list the business management expenses for the tax-deferred pension insurance business, strengthen expense control, and enhance the expense management level. | | 第三十七条 保险公司应当据实列支税延养老保险业务经营管理费用，加强费用控制力度，提高费用管理水平。 |
| Chapter VIII Information Platform Management | | 第八章 信息平台管理 |
| Article 38 The China Banking and Insurance Regulatory Commission shall organize the CIITC's development and construction of the CIITC platform, and connect it to the tax system, insurance companies, and commercial banks, among others, to provide basic services for the account management, information inquiry, tax audit and business supervision, among others, in respect of the tax-deferred pension insurance. It shall cover the following specific service functions: | | 第三十八条 中国银行保险监督管理委员会组织中保信开发建设中保信平台，并与税务系统、保险公司、商业银行等进行对接，为税延养老保险的账户管理、信息查询、税务稽核、业务监管等提供基础性服务。具体包括以下服务功能： |
| (1) Fund accounts checking. Registering the personal commercial pension fund account of the insured person, and verifying the uniqueness thereof. | | （一）资金账户校验，登记参保人的个人商业养老资金账户，并进行唯一性校验； |
| (2) Management of account information. Recording the information on the tax-deferred pension insurance of the insured person, supporting the centralization and processing of information on the underwriting of the tax-deferred pension insurance, product change and other information, and supporting relevant tax-related operations, among others. | | （二）账户信息管理，记录参保人税延养老保险有关信息，支持税延养老保险的承保、产品转换等信息的集中和处理，支持有关涉税操作等； |
| The information on the tax-deferred pension insurance shall include the basic personal information, information on personal rights and interests and personal pre-tax deduction information. Basic personal information shall include the insured's name, gender, date of birth, identity card number, date of first participation in insurance, and fund account, among others. The information on personal rights and interests shall include the details of payment, expenses and expenditures, income from product accounts, balance of product accounts, and pension annuity payment, among others. The information on personal pre-tax deduction shall include the accumulative deducted amount and the amount to be deducted, among others. | | 税延养老保险有关信息，包括个人基本信息、个人权益信息和个人税前扣除信息。个人基本信息，包括参保人姓名、性别、出生日期、身份证件号码、首次参保日期、资金账户等；个人权益信息，包括交费明细、费用支出、产品账户收益、产品账户余额、养老年金给付等；个人税前扣除信息，包括累计已扣除金额、待扣除金额等。 |
| (3) Issuance of deduction vouchers. Issuing deduction vouchers for the tax-deferred pension insurance for the insured person. | | （三）扣除凭证出具，为参保人出具税延养老保险扣除凭证； |
| (4) Account information inquiry. Providing the insured person with the self-service tax-deferred pension insurance information inquiry. | | （四）账户信息查询，为参保人提供自助式税延养老保险信息查询服务； |
| (5) Publicity of the list of products. Releasing to the public the list of tax-deferred pension insurance products approved by the China Banking and Insurance Regulatory Commission. | | （五）产品名录公示，向社会公布经中国银行保险监督管理委员会批准通过的税延养老保险产品清单； |
| (6) Submission of regulatory information. Submitting the statistical data on tax-deferred pension insurance to the China Banking and Insurance Regulatory Commission. | | （六）监管信息报送，向中国银行保险监督管理委员会报送税延养老保险统计数据； |
| (7) Tax audit. Submitting to tax authorities the information on the tax-deferred pension insurance business and supporting the relevant tax audit operations as required by tax authorities. | | （七）税务稽核，向税务机关报送税延养老保险业务有关信息，支持税务机关要求的税务稽核有关操作； |
| (8) Other functions prescribed by the China Banking and Insurance Regulatory Commission. | | （八）中国银行保险监督管理委员会规定的其他功能。 |
| Article 39 An insurance company shall be responsible for collecting the basic personal information and information on personal rights and interests of the insured persons, realize system connection, information submission and data exchange with the CIITC platform, and ensure the authenticity, accuracy and integrity of the relevant data in the process of information submission and data exchange. | | 第三十九条 保险公司负责采集参保人的个人基本信息和个人权益信息，与中保信平台实现系统对接、信息报送和数据交互，并确保信息报送和数据交互过程中有关数据的真实性、准确性和完整性。 |
| Article 40 Insurance companies and the CIITC shall establish rules for keeping confidential the tax-deferred pension insurance information, strictly manage user authority, and effectively protect the information security of the insured persons. | | 第四十条 保险公司、中保信应当建立税延养老保险信息保密制度，严格用户权限管理，切实保护参保人信息安全。 |
| Chapter IX Service Management | | 第九章 服务管理 |
| Article 41 An insurance company shall, when conducting the tax-deferred pension insurance business, improve its organizational structure, improve rules and regulations, strengthen staffing, and provide the insured persons with operational management services throughout the life cycle. | | 第四十一条 保险公司经营税延养老保险业务，应当完善组织架构，健全规章制度，加强人员配备，向参保人提供全生命周期的运营管理服务。 |
| Article 42 An insurance company shall follow the principles of “convenient, efficient and prompt” services, and provide the insured persons with multiple service forms such as mobile terminals, counters, telephone and Internet, so as to satisfy differentiated service demands, and match the supporting platform for the integrated online and offline system. | | 第四十二条 保险公司应当遵循“便民、高效、快捷”的服务原则，向参保人提供移动终端、柜面、电话、网络等多种服务形式，满足差异化服务需求，匹配线上线下一体化系统支持平台。 |
| Article 43 An insurance company shall voluntarily provide personal account information and product information to the insured persons at least once a year by mobile terminals, written form and other forms, and provide the insured persons with real-time inquiry services through mobile terminals. The service information provided by the insurance company in various forms shall be consistent with each other. | | 第四十三条 保险公司应当以移动终端、书面等形式每年至少一次向参保人主动提供个人账户信息和产品信息，并向参保人提供通过移动终端的实时查询服务。保险公司通过各种形式提供的服务信息应保持一致。 |
| Article 44 An insurance company's service outlets for the tax-deferred pension insurance business shall be equipped with counters with clear marks or service personnel, and have service capability such as publicity of policies, business consultation, information inquiry and complaint acceptance, so as to provide convenient services for clients. | | 第四十四条 保险公司税延养老保险业务服务网点应配备具有明确标识的柜台或服务人员，具备政策宣传、业务咨询、信息查询、投诉受理等服务能力，为客户提供便捷服务。 |
| Article 45 An insurance company shall be able to provide pension annuity payment, total disability insurance benefit payment, death insurance benefit payment, product change and other services at different places within China so as to satisfy the needs of the insured persons for services at different places. | | 第四十五条 保险公司应能够在中国境内提供异地的养老年金给付、全残保险金给付、身故保险金给付、产品转换等服务，满足参保人异地服务需求。 |
| Article 46 An insurance company shall establish a complaint handling mechanism, actively resolve disputes with clients, and effectively protect the lawful rights and interests of clients. | | 第四十六条 保险公司应当建立投诉处理机制，积极解决与客户之间的争议，切实维护客户合法权益。 |
| Chapter X Information Disclosure | | 第十章 信息披露 |
| Article 47 Insurance companies and CIITC shall disclose the information on tax-deferred pension insurance in accordance with the relevant provisions of the China Banking and Insurance Regulatory Commission. | | 第四十七条 保险公司、中保信应当按照中国银行保险监督管理委员会的有关规定对税延养老保险进行信息披露。 |
Article 48 An insurance company shall release to the public the insurance clauses, service content, service commitments, pension annuity withdrawal and insurance benefit payment procedures with respect to tax-deferred pension insurance products, information on the investment managers of product C, methods for consultation and complaint, contact information on customer services and other information at conspicuous positions of its official website, and accept social supervision.
．．．．．． | | 第四十八条 保险公司应当在其官方网站的显著位置，向社会公众公布税延养老保险产品的保险条款、服务内容、服务承诺、养老年金领取和保险金给付流程、C类产品投资经理信息、咨询投诉方式、客户服务联系方式等信息，接受社会监督。
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