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财政部、人力资源社会保障部和国家税务总局联合下发的《关于企业年金职业年金个人所得税有关问题的通知》(财税[2013]103号),明确自2014年1月1日起,实施企业年金、职业年金个人所得税递延纳税优惠政策。对单位和个人不超过规定标准的企业年金或职业年金缴费,准予在个人所得税前扣除;对个人从企业年金或职业年金基金取得的投资收益暂免征收个人所得税;对个人实际领取的企业年金或职业年金按规定征收个人所得税。一、可享受递延纳税的税收优惠政策财税[2013]103号文件的核心变化在于实现了个人所得税的递延纳税。(一)企业年金和职业年金企业年金主要针对企业,是指企业及其职工在依法参
Circular of the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation on Relevant Issues Concerning the Individual Income Tax on Occupational Annuity for Enterprise Annuities (Cai Shui [2013] No. 103), specifying that as of January 1, 2014, Annuity, Occupational Pension Personal Income Tax Deferred Tax Preferential Policies. The enterprise annuity or occupational annuity contribution that the unit or individual does not exceed the stipulated standard shall be allowed to be deducted before the personal income tax; the personal income tax shall be levied on the investment income obtained from the enterprise annuity or occupation annuity fund temporarily; the enterprise annuity actually received by the individual or Occupational annuities are subject to personal income tax regulations. I. Preferential tax policies that enjoy deferred taxation The core change in Cai Shui [2013] No. 103 document lies in the realization of deferred tax on personal income tax. (A) enterprise annuity and occupational annuity Enterprise annuity mainly for enterprises, refers to enterprises and their workers in accordance with the law