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解惑“waswassikix”-梳理天下新闻

中国两部门:在waswassikix全国范围实施个人养老金个税优惠政策

来源: 河北日报
2024-12-15 20:57:09

最佳回答

“waswassikix”中国两部门:在waswassikix全国范围实施个人养老金个税优惠政策

  中新waswassikix社北京12月13日电 waswassikix(记者 赵建华)中waswassikix国将自2024年12月15日起,全面实施个人养老金制度。中国财政部、国家税务总局13日公布,在全国范围实施个人养老金个人所得税优惠政策。

  两部门宣布,自2024年1月1日起,在全国范围实施个人养老金递延纳税优惠政策。在缴费环节,个人向个人养老金资金账户的缴费,按照12000元人民币/年的限额标准,在综合所得或经营所得中据实扣除;在投资环节,对计入个人养老金资金账户的投资收益暂不征收个人所得税;在领取环节,个人领取的个人养老金不并入综合所得,单独按照3%的税率计算缴纳个人所得税,其缴纳的税款计入“工资、薪金所得”项目。

  两部门表示,取得工资薪金所得、按累计预扣法预扣预缴个人所得税劳务报酬所得的,其缴费可以选择在当年预扣预缴或次年汇算清缴时在限额标准内据实扣除。取得其他劳务报酬、稿酬、特许权使用费等所得或经营所得的,其缴费在次年汇算清缴时在限额标准内据实扣除。个人按规定领取个人养老金时,由开立个人养老金资金账户所在市的商业银行机构代扣代缴其应缴的个人所得税。(完)

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