Two, when individuals enjoy pre-tax deduction, the deduction certificate issued by the personal pension information management service platform is the tax deduction certificate. Income from wages and salaries, and income from personal income tax and labor remuneration withheld according to the cumulative withholding method, can be deducted according to the facts in the current year's withholding and prepayment or the next year's final settlement. If you choose to withhold and pay in the current year, you should provide relevant vouchers to the withholding unit in time. The withholding unit shall, in accordance with the relevant requirements of this announcement, handle the relevant matters of pre-tax deduction for taxpayers. Those who obtain other labor remuneration, royalties, royalties and other income or business income shall be deducted within the limit standard in the next year's final settlement. When an individual receives an individual pension according to the regulations, the commercial banking institution in the city where the individual pension fund account is opened shall withhold and remit the personal income tax payable.
Three, human resources and social security departments and tax authorities should establish an information exchange mechanism, through the personal pension information management service platform to exchange personal pension tax-related information with the tax authorities, and cooperate with the tax authorities to do a good job in tax collection and management.
Four, the relevant branches of commercial banks should timely and fully declare the taxpayer's tax situation in the bank to open a personal pension fund account, to ensure that the information is true and accurate.
Five, all levels of finance, human resources and social security, taxation, financial supervision and other departments should cooperate closely, seriously organize the implementation, and the difficulties and problems encountered in the implementation of this announcement will be reported to the higher authorities in a timely manner.
VI. The tax policies stipulated in this announcement shall be implemented as of the first city individual pension 1 day in 2022.
The list of individual pension pilot cities will be released separately by Ministry of Human Resources and Social Security in conjunction with the Ministry of Finance and State Taxation Administration of The People's Republic of China. Shanghai, Fujian Province, Suzhou Industrial Park and other areas that have implemented the pilot of individual tax deferred commercial endowment insurance shall be implemented in accordance with the tax policies stipulated in this announcement from June 5438+ 10/day, 2022.