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Notice of the China Banking and Insurance Regulatory Commission, the Ministry of Finance, the Ministry of Human Resources and Social Security, and the State Administration of Taxation on Issuing the Guidelines on Developing Individual Tax-Deferred Commercial Pension Products [Effective]
中国银行保险监督管理委员会、财政部、人力资源和社会保障部、国家税务总局关于印发《个人税收递延型商业养老保险产品开发指引》的通知 [现行有效]
【法宝引证码】

 
Notice of the China Banking and Insurance Regulatory Commission, the Ministry of Finance, the Ministry of Human Resources and Social Security, and the State Administration of Taxation on Issuing the Guidelines on Developing Individual Tax-Deferred Commercial Pension Products 

中国银行保险监督管理委员会、财政部、人力资源和社会保障部、国家税务总局关于印发《个人税收递延型商业养老保险产品开发指引》的通知

(No. 20 [2018] of the China Banking and Insurance Regulatory Commission) (银保监发〔2018〕20号)

All insurance regulatory bureaus; all banking regulatory bureaus; the departments (bureaus) of finance, human resources and social security, and local taxation bureaus of Shanghai municipality, Jiangsu province, Fujian province, and Xiamen city; and all personal insurance companies: 各保监局,各银监局,上海市、江苏省、福建省、厦门市财政厅(局)、人力资源社会保障厅(局)、地方税务局,各人身保险公司:
For the purposes of implementing the spirit of the 19th CPC National Congress, furthering the sound development of the pilot program of individual tax-deferred commercial pensions, and regulating the development and design of individual tax-deferred commercial pension products by insurance companies, according to the relevant provisions of the 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 Launching the Pilot Program of Individual Tax-Deferred Commercial Pensions (No. 22 [2018], Ministry of Finance), the China Banking and Insurance Regulatory Commission developed the Guidelines on Developing Individual Tax-Deferred Commercial Pension Products jointly with the Ministry of Finance, the Ministry of Human Resources and Social Security, and the State Administration of Taxation, 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,规范保险公司个人税收递延型商业养老保险产品开发设计行为,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)有关规定,中国银行保险监督管理委员会商财政部、人力资源社会保障部、税务总局,制定了《个人税收递延型商业养老保险产品开发指引》。现印发给你们,请遵照执行。
China Banking and Insurance Regulatory Commission 中国银行保险监督管理委员会
Ministry of Finance of the People's Republic of China 中华人民共和国财政部
Ministry of Human Resources and Social Security of the People's Republic of China 中华人民共和国人力资源和社会保障部
State Administration of Taxation 国家税务总局
April 25, 2018 2018年4月25日
Guidelines on Developing Individual Tax-Deferred Commercial Pension Products 个人税收递延型商业养老保险产品开发指引
The Guidelines on Developing Individual Tax-Deferred Commercial Pension Products (hereinafter referred to as "tax-deferred pensions") are the basic requirements and unified standards for the development and design of tax-deferred pensions by insurance companies during the period of the pilot program of individual tax-deferred commercial pensions. The insurance companies participating in the pilot program shall develop and design tax-deferred pensions in accordance with these Guidelines and relevant provisions. 个人税收递延型商业养老保险产品(以下简称税延养老保险产品)开发指引,是个人税收递延型商业养老保险试点期间,保险公司开发设计税延养老保险产品的基本要求和统一规范。参与试点的保险公司应按照本指引和相关规定,开发设计税延养老保险产品。
I. Principles for design   一、设计原则
Insurance companies shall develop and design tax-deferred pensions by the principles of "sound returns, long-term preservation, lifetime benefits, and actuarial balance" so as to meet the management requirements of the insured for the safety, profitability, and long-term nature of pension funds. 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、收益性和长期性管理要求。
Based on these Guidelines, the basic insurance cover requirements for insurance companies to develop and design tax-deferred pensions, insurance companies may further raise the insurance cover level in favor of the insured when developing products. 本指引是保险公司开发设计税延养老保险产品的基本保险保障要求,保险公司在开发产品时可以在此基础上,按有利于参保人的原则进一步提高保险保障水平。
II. Product elements   二、产品要素
1. The insured. (一)参保人。
Any person 14 years of age or over and under the retirement age as provided by the state and in conformity with the 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 Launching the Pilot Program of Individual Tax-Deferred Commercial Pensions (No. 22 [2018], Ministry of Finance) may be insured by tax-deferred pensions. 凡16周岁以上、未达到国家规定退休年龄,且符合《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)规定的个人,均可参保税延养老保险产品。
2. Period of insurance. (二)保险期间。
Lifetime or long term, including accumulation period and withdrawal period. 终身或长期,包括积累期和领取期两个阶段。
3. Premium payment methods. (三)交费方式。
Monthly or annual payment. 月交或年交。
4. Premium payment period. (四)交费期间。
From the time the insurance contract becomes effective to the time when the insured attains the retirement age as provided by the state. 保险合同生效后至参保人达到国家规定退休年龄前。
5. Accumulation period and withdrawal period (五)积累期和领取期。
(1) "Accumulation period" means the stage in which an insured makes pension contributions under the insurance contract until he/she begins to receive pension annuities. During the accumulation period of a product, the insurance company shall open accounts in relation to the tax-deferred pensions purchased by the insured and record the information such as premiums paid and returns on funds. 1.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。在产品积累期,保险公司应为参保人购买的税延养老保险产品建立产品账户,记录所交保费和资金收益等信息。
(2) "Withdrawal period" means the stage in which an insured commences withdrawing pension annuities according to the insurance contract. During the withdrawal period of a product, the insurance company shall, based on the methods of withdrawing pension annuities elected by the insurance person, according to the form of amounts receivable in pension annuities provided when the pension is purchased, convert his/her product account value on the day when the withdrawal period commences to run into pension annuities paid out on a monthly or annual basis until he/she dies or the end of the stipulated withdrawal period. 2.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。在产品领取期,保险公司应当根据参保人选择的养老年金领取方式,按照参保时提供的养老年金领取金额表,将参保人在养老年金开始领取日的产品账户价值,转换为每月或每年领取的养老年金,养老年金给付直至参保人身故,或约定的领取期结束。
6. Type of returns. (六)收益类型。
The returns on the funds of a tax-deferred pension during its accumulation period may be return-determined, return-guaranteed, or return-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。
(1) "Product A," namely, determinate-return product, means a product with a determinate yield (annual interest rate) during the accumulation period and with returns settled once a month. 1.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。
(2) "Product B," namely, return-guaranteed product, means a product with a guaranteed bottom-line yield (annual interest rate) during the accumulation period, producing additional returns based on the circumstances of investment, and with returns settled once a month or a quarter. According to settlement frequency, a product B may be either product B1 (monthly settlement) or product B2 (quarterly settlement). 2.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类产品(每月结算)和B2类产品(每季度结算)。
(3) "Product C," namely, return-floating product, means a product with settlement made according to the actual circumstances of investment at least once a week during the accumulation period. 3.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。
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