The reporter learned from the Ministry of Finance on the 4th that the Ministry of Finance and the State Administration of Taxation announced that from January 1, 2022, the preferential deferred tax policy will be implemented for individual pensions. The announcement clearly stated that in the payment link, the individual contributions to the individual pension fund account should be deducted from the comprehensive income or operating income according to the actual amount of 12000 yuan/year; In the investment link, the investment income included in the individual pension fund account is not subject to individual income tax temporarily; In the receiving process, the personal pension received by individuals is not included in the comprehensive income, and the individual income tax is calculated and paid separately at the rate of 3%, and the tax paid is included in the "income from wages and salaries" item. "The implementation of preferential individual tax policies to guide and encourage residents to participate in them is conducive to improving people's sense of self-protection, is also conducive to the development of the third pillar of pension insurance, and promotes the development of a multi-level and multi pillar pension insurance system." Li Xuhong, director of the Institute of Finance and Tax Policy and Application of Beijing National Institute of Accounting, said that according to the announcement, individuals can enjoy pre tax deductions in the payment process, and investment income is not taxed temporarily, The actual tax burden on income received has been reduced from 7.5% to 3%, and the state has used "real gold and silver" to improve the benefit of the people. The implementation of the policy dates back to January 1 of this year, and was implemented in cities where personal pension was the first. According to the announcement, the list of cities where individual pensions are advanced will be separately released by the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation. Shanghai, Fujian Province, Suzhou Industrial Park and other regions that have implemented the pilot project of individual tax deferred commercial endowment insurance will implement the tax policy specified in the announcement from January 1, 2022. (Liu Xinshe)