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北京快乐8在哪可以买:Tax-deferred pension insurance comes in public offerings or is included in investment scope after 1 year

时间:2018/4/13 17:55:43  作者:  来源:  浏览:0  评论:0
内容摘要: Recently, the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security, the Bank of C...

Recently, the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security, the Bank of China, , insurance , the Supervision and Management Commission and the Securities Regulatory Commission jointly issued the “Notice on the Development of Individual Tax Deferred Commercial Pension Insurance Pilot Project” (hereinafter referred to as “Pilot Notice”). )).

The Pilot Notice pointed out that since May 1, 2018, pilot projects for personal tax deferred commercial pension insurance have been implemented in Shanghai, Fujian Province (including Xiamen City) and Suzhou Industrial Park. The trial period is tentatively scheduled for one year.

Well, what are the contents of this pilot? What will happen to personal pensions? The next step is to focus on financial management.

then personal income tax when receiving pension

start commercial pilot content point of view, is divided into three parts: 1

, personal payment standard tax deduction from wages and salaries

, resulting continuity of personal remuneration, which is paid The premiums are allowed to be deducted when the taxable income amount is calculated in the month of reporting the deduction. The deduction limit is determined according to the method of lowering the monthly wage and salary, and the income from continuous labor service income of 6% and 1,000 yuan. Individual business owners, sole proprietors, partner natural partners, and contractor and lessee who obtain income from individual industrial and commercial households, income from the contracting and leasing of enterprises and institutions, and their contribution premiums are calculated in the year of reporting deduction. When deducting the taxable income, the quota shall be deducted according to the facts, and the deductible limit shall be determined according to the method of not exceeding 6% of the taxable income of the year and 12,000 yuan.

2. The fund income of the account is not taxable for the time being.

The investment income included in the personal commercial pension fund account is not subject to personal income tax during the period of payment.

3. Individual taxation for commercial pensions

When an individual reaches the retirement age specified by the State, he or she may receive a commercial pension on a monthly or yearly basis. The period for collection is, in principle, lifetime or not less than 15 years. If a person is dead or suffers from a full-blindness of the insurance contract or suffers from a major illness, he or she may receive a commercial pension at one time. For the commercial pension income received when individuals meet the specified conditions, 25% of them are exempted from taxes, and the remaining 75% are partially paid at a proportional tax rate of 10%. Individual taxes are included in the "other income" items.

Useful exploration of the third pillar of old-age insurance

From the point of view of the “Pilot Notice”, the main starting point is to promote the construction of a multi-level pension insurance system and explore beneficially the third pillar of pension insurance.

The data shows that as China's aging population accounts for a rapid increase, it is estimated that by 2050, the proportion of the domestic elderly population will increase to 35% or more, and the dependency ratio will drop from 2.8 in 2016 to 1.3, which means that every 1.3 A contributor who participates in basic pension insurance needs to provide 1 retirees.

China-Europe Fund Dou Yuming said: “If we only rely on the state to provide for old-age care, or need to have sufficient capital reserves now, or need more young people in the future, at present there appears to be a gap between the two.”

Although the company is an employee Reserve pensions are used as the “second pillar” of pensions, but domestic companies’ annuities are developing slowly. It is understood that as of the end of the second quarter of 2017, there were only 23.25 million insured workers in the country, and the accumulated balance of stocks was about 1.11 trillion, and the number of insured enterprises was less than 0.5% of the total number of companies.

It can be seen that the importance of advancing the construction of the third pillar of endowment insurance is self-evident. Dou Yuming further pointed out that even in rich countries, the personal account as the “third pillar” is still an important source of pension funds. The personal pension account accounts for about 30% of the pension system, and the scale of the pension system reaches 8.4 trillion US dollars. The residents of our country have the habit of saving old-age pensions. From the past to raise old age to save the old, we can see that the people are already make pension reserves. Therefore, the future Chinese pension or rely mainly on first and third pillar. "

insurance fund, banks and other financial institutions are involved in

concern is that many institutions involved in the pilot, though It is the old-age insurance pilot, but in fact, insurance, funds, banks and other financial institutions must participate.

The “Pilot Notice” clearly stated that during the pilot period, the Bank of China , , the Insurance Regulatory Commission and the Securities Regulatory Commission must make relevant preparations, improve the management system of old-age accounts, formulate relevant regulations for banks and public fund products, and guide related financial activities. Institutional product development.

In addition, preparations must be made for the connection between the information platform of the China Securities Depository and Clearing Corporation Limited (hereinafter referred to as the Zhongdao Company Platform) and commercial banks and taxation information systems. At the same time, the Ministry of Human Resources and Social Development, the Ministry of Finance, the Joint Taxation Administration, the Bank of China Insurance Regulatory Commission, the Securities Regulatory Commission, and other organizations, jointly researched and established the third pillar system and management service information platform.

In the construction of specific information platforms, the information platform established by China Insurance Information Technology Management Co., Ltd. (hereinafter referred to as Zhongbaoxin Platform) was used during the pilot period. The individual business pension fund account is registered on the Zhongbaoxin platform to verify its uniqueness.

It is worth mentioning that the change bank of personal commercial pension fund account is subject to verification by the Zhongbaoxin platform and the account is carried forward and allowed to be carried forward once a year. Zhongbaoxin platform connects with the tax system, commercial insurance institutions and commercial banks, and provides basic services such as account management, information inquiry, tax audit, and external supervision.

A year later, or included in public funds, and other products

The “Pilot Notice” also pointed out that individual commercial pension insurance product is based on the principles of stable product-based and risk-based products, and is determined by a list. The products during the pilot period are those developed by the insurance company and meet the principles of “steady income, long-term lock-in, lifelong collection, and actuarial balance” and meet the requirements of the participants’ retirement funds for the safety, profitability, and long-term management of pension funds. .

In addition, when the trial ends, according to the pilot situation, combined with the relevant situation of the third pillar system of old-age insurance, orderly expand the scope of participating financial institutions and products, and include public funds and other products into the scope of personal business pension account investment. Zhongdeng’s platform serves as an information platform and runs synchronously with Zhongbaoxin platform.

Compared to the public fund may be included after the end of the pilot year, in fact, pension fund products of public funds have also been getting closer and closer. In recent days, a number of fund companies have reported public pension products. It can be seen that later whether it is a personal business pension account that wants to buy public fund products or a personal account wants to purchase a pension target fund, it will become very convenient.

People in the industry also pointed out that "Over the past decade, the successful experience of the US pension reform has also been widely used. In Chile, the United Kingdom and other countries, the old-age pension investment default model has been introduced. As China's social pension problems face difficulties, While deepening the reform of the social security system for the aged, the government should deeply explore the third pillar of old-age insurance and serve the broad masses of the people, and it is at the right time.”





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