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Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Human Resources and Social Security, et al on Conducting the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance [Partially Invalid]
财政部、税务总局、人力资源社会保障部等关于开展个人税收递延型商业养老保险试点的通知 [部分失效]
【法宝引证码】

Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security, the China Banking and Insurance Regulatory Commission and the China Securities Regulatory Commission on Conducting the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance 

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

(No. 22 [2018] of the Ministry of Finance) (财税〔2018〕22号)

The public finance departments (bureaus), local taxation bureaus, departments (bureaus) of human resources and social security, local offices of the China Banking Regulatory Commission, local offices of China Securities Regulatory Commission, and local offices of the China Insurance Regulatory Commission of Shanghai Municipality, Jiangsu Province, Fujian Province, and Xiamen City: 上海市、江苏省、福建省、厦门市财政厅(局)、地方税务局、人力资源社会保障厅(局)、银监局、证监局、保监局:
For the purposes of implementing the spirit of the 19th CPC National Congress, boosting the building of a multi-level pension insurance system, and making useful explorations for the third pillar of pension insurance, you are hereby notified of the relevant issues concerning the implementation of the pilot program of personal tax-deferred commercial pension insurance as follows: 为贯彻落实党的十九大精神,推进多层次养老保险体系建设,对养老保险第三支柱进行有益探索,现就开展个人税收递延型商业养老保险试点有关问题通知如下:
I. Issues concerning the Pilot Policies   一、关于试点政策
(1) Pilot areas and time (一)试点地区及时间。
From May 1, 2018, the pilot program of personal tax-deferred commercial pension insurance shall be implemented in Shanghai Municipality, Fujian Province (including Xiamen City) and the Suzhou Industrial Park for a temporary period of one year. 自2018年5月1日起,在上海市、福建省(含厦门市)和苏州工业园区实施个人税收递延型商业养老保险试点。试点期限暂定一年。
(2) Contents of the pilot policies. (二)试点政策内容。
The expenses of individuals in pilot areas for purchasing eligible commercial pension insurance products through their personal commercial pension fund accounts are deductible before tax payment according to certain standards. The individual income tax on investment returns calculated into a personal commercial pension fund account shall be not collected for the time being, but be collected when the individual receives commercial pensions. The specific provisions are as follows: 对试点地区个人通过个人商业养老资金账户购买符合规定的商业养老保险产品的支出,允许在一定标准内税前扣除;计入个人商业养老资金账户的投资收益,暂不征收个人所得税;个人领取商业养老金时再征收个人所得税。具体规定如下:
(a) Standards for pre-tax deductions of contributions by individuals. The premiums paid by an individual who obtains income from salaries and wages or obtains continuous income from remuneration for his or her personal services are deductible to the extent of the amount actually incurred within the deduction limit when calculating the amount of taxable income in the month when the individual declares for the deduction thereof. The deduction limit shall be 6% of the individual's salaries and wages or continuous income from remuneration for his or her personal services in the current month or 1,000 yuan, whichever is lower. The premiums paid by individual industrial and commercial households, investors of sole proprietorships, natural person partners of partnership enterprises, and contractors and lessees that obtain income from production and operation of individual industrial and commercial households or obtain income from the operations of enterprises and public institutions as contractors or lessees are deductible to the extent of the amount actually incurred within the deduction limit when calculating the amount of taxable income in the year when the they declare for the deduction thereof, and the deduction limit shall be not more than 6% of their taxable income in the current year or 12,000 yuan, whichever is lower. 1.个人缴费税前扣除标准。取得工资薪金、连续性劳务报酬所得的个人,其缴纳的保费准予在申报扣除当月计算应纳税所得额时予以限额据实扣除,扣除限额按照当月工资薪金、连续性劳务报酬收入的6%和1000元孰低办法确定。取得个体工商户生产经营所得、对企事业单位的承包承租经营所得的个体工商户业主、个人独资企业投资者、合伙企业自然人合伙人和承包承租经营者,其缴纳的保费准予在申报扣除当年计算应纳税所得额时予以限额据实扣除,扣除限额按照不超过当年应税收入的6%和12000元孰低办法确定。
(b) Capital gains in accounts shall be exempt from tax for the time being. The investment returns included in a personal commercial pension fund account shall be exempt from individual income tax during the period of payment of premiums. 2.账户资金收益暂不征税。计入个人商业养老资金账户的投资收益,在缴费期间暂不征收个人所得税。
(c) Taxes shall be levied on commercial pensions received by individuals. When an individual reaches the retirement age as provided for by the state, he or she may receive commercial pensions on a monthly or yearly basis for life or for not less than 15 years in principle. If a person dies, or is totally disabled or suffers from serious illness as stipulated in an insurance contract, he or she may receives commercial pensions in a lump sum. 3.个人领取商业养老金征税。个人达到国家规定的退休年龄时,可按月或按年领取商业养老金,领取期限原则上为终身或不少于15年。个人身故、发生保险合同约定的全残或罹患重大疾病的,可以一次性领取商业养老金。
Twenty five percent of the commercial pension income received by an individual when he or she meets the specified conditions shall be exempt from tax, and the individual income tax on the remaining 75% shall be calculated and paid at the proportional tax rate of 10%. Taxes shall be included in the item of “Other Income.”
......
 对个人达到规定条件时领取的商业养老金收入,其中25%部分予以免税,其余75%部分按照10%的比例税率计算缴纳个人所得税,税款计入“其他所得”项目。
......

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