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解惑“乳液狂飙图片奖励自己一发”-环球时报

两部门:在全国乳液狂飙图片奖励自己一发范围实施个人养老金个人所得税优惠政策

来源: 华尔街见闻中国版
2024-12-15 10:58:32

最佳回答

“乳液狂飙图片奖励自己一发”两部门:在全国乳液狂飙图片奖励自己一发范围实施个人养老金个人所得税优惠政策

  中新乳液狂飙图片奖励自己一发网12月13日电 据财政部网站乳液狂飙图片奖励自己一发消息,财政部、税务总局联合发布《关于在全国范围实施个人养老金个人所得税优惠政策的公告》称,根据《人力资源社会保障部 财政部 国家税务总局 金融监管总局 中国证监会关于全面实施个人养老金制度的通知》,自2024年12月15日起全面实施个人养老金制度,现就个人养老金个人所得税优惠政策公告如下:

  一、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/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。

  二、个人缴费享受税前扣除优惠时,以个人养老金信息管理服务平台出具的扣除凭证为扣税凭据。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。选择在当年预扣预缴的,应及时将相关凭证提供给扣缴单位。扣缴单位应按照本公告有关要求,为纳税人办理税前扣除有关事项。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。

  三、人力资源社会保障部门与税务部门应建立信息交换机制,通过个人养老金信息管理服务平台将个人养老金涉税信息交换至税务部门,并配合税务部门做好相关税收征管工作。

  四、商业银行有关分支机构应及时对在该行开立个人养老金资金账户纳税人的纳税情况进行全员全额明细申报,保证信息真实准确。

  五、各级财政、人力资源社会保障、税务、金融监管等部门应密切配合,认真做好组织落实,对本公告实施过程中遇到的困难和问题,及时向上级主管部门反映。

  六、36个个人养老金先行城市(地区)自本公告发布之日起统一按照本公告规定执行。 乳液狂飙图片奖励自己一发

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