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Announcement of the State Administration of Taxation on Issues concerning the Administration of Tax Collection in the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance [Effective]
国家税务总局关于开展个人税收递延型商业养老保险试点有关征管问题的公告 [现行有效]
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Announcement of the State Administration of Taxation on Issues concerning the Administration of Tax Collection in the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance 

国家税务总局关于开展个人税收递延型商业养老保险试点有关征管问题的公告

(Announcement No. 21 [2018] of the State Administration of Taxation) (国家税务总局公告2018年第21号)

In order to implement the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Human Resources and Social Security, the China Banking and Insurance Regulatory Commission and the China Securities Regulatory Commission on Conducting the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance (No. 22 [2018], Ministry of Finance, hereinafter referred to as the “Notice”), the issues concerning the administration of tax collection for the pilot policies on personal tax-deferred commercial pension insurance (hereinafter referred to as “tax-deferred pension insurance”) are hereby announced as follows: 为贯彻落实《财政部 税务总局 人力资源社会保障部 中国银行保险监督管理委员会 证监会关于开展个人税收递延型商业养老保险试点的通知》(财税〔2018〕22号,以下简称《通知》),现就个人税收递延型商业养老保险(以下简称“税延养老保险”)试点政策有关征管问题公告如下:
I. Pre-tax deduction of premium payment   一、缴费税前扣除环节
In accordance with the provisions of the Notice, individuals who may enjoy the preferential policy of pre-tax deduction of tax-deferred pension insurance in pilot areas shall handle the pre-tax deduction upon the strength of the Deduction Voucher for Personal Tax-Deferred Commercial Pension Insurance (hereinafter referred to as the “Tax-Deferred Pension Deduction Voucher”). 按照《通知》规定,试点地区内可享受税延养老保险税前扣除优惠政策的个人,凭中国保险信息技术管理有限责任公司相关信息平台出具的《个人税收递延型商业养老保险扣除凭证》(以下简称“税延养老扣除凭证”),办理税前扣除。
(1) Individuals who obtain income from salaries and wages or obtain continuous income from remuneration for their personal services (一)取得工资薪金所得、连续性劳务报酬所得的个人
When the expenditures for the purchase of commercial pension insurance products that comply with the provisions by an individual who obtains income from salaries and wages or obtains continuous income from remuneration for his or her personal services enjoy the pre-tax deduction preference, the Tax-Deferred Pension Deduction Voucher shall be provided to the withdrawing entity in a timely manner. The withdrawing entity shall, in accordance with the provisions of the Notice, calculate the deduction limit and handle pre-tax deduction in the month when the individual declares for the deduction thereof. The withdrawing entity shall, when filling out a Report Form for Withholding Individual Income Tax or the Annual Individual Income Tax Return for Specific Industries, fill the deductible amount for the current period in the “Others” column under the “Pre-tax Deduction Item” or “Annual Pre-tax Deduction Item” (with “tax-deferred pension insurance” required to be indicated), and, at the same time, fill out a Detailed Statement on the Pre-tax Deductions of Personal Tax-Deferred Commercial Pension Insurance (see the Annex). 取得工资薪金所得、连续性劳务报酬所得的个人,其购买符合规定商业养老保险产品的支出享受税前扣除优惠时,应及时将税延养老扣除凭证提供给扣缴单位。扣缴单位应当按照《通知》规定,在个人申报扣除当月计算扣除限额并办理税前扣除。扣缴单位在填报《扣缴个人所得税报告表》或《特定行业个人所得税年度申报表》时,应当将当期可扣除金额填至“税前扣除项目”或“年税前扣除项目”栏“其他”列中(需注明税延养老保险),并同时填报《个人税收递延型商业养老保险税前扣除情况明细表》(见附件)。
Where an individual's relevant insurance premiums for any previous period fail to be deducted due to his or her failure to provide the Tax-Deferred Pension Deduction Voucher in a timely manner, the withdrawing entity may conduct the retrospective deduction thereof for the corresponding month when the deduction shall be conducted, and recalculate the taxes that shall be withheld in accordance with the provisions of the Notice, and undergo tax credit formalities or apply for tax refund in the month when the deduction voucher is received. Where the contribution by an individual changes, or the individual fails to renew or surrenders an insurance policy, he or she shall notify in a timely manner the tax withholding agent to recalculate the taxes that shall be withheld or terminate the pre-tax deduction of tax-deferred pension insurance. A withdrawing entity shall not refuse to handle pre-tax deduction for a taxpayer except when the materials provided by the individual are incomplete or the information provided thereby is untrue. 个人因未及时提供税延养老扣除凭证而造成往期未扣除的,扣缴单位可追补至应扣除月份扣除,并按《通知》规定重新计算应扣缴税款,在收到扣除凭证的当月办理抵扣或申请退税。个人缴费金额发生变化、未续保或退保的,应当及时告知扣缴义务人重新计算或终止税延养老保险税前扣除。除个人提供资料不全、信息不实等情形外,扣缴单位不得拒绝为纳税人办理税前扣除。
(2) Individuals that obtain income from production and operation of individual industrial and commercial households or obtain income from the operations of enterprises and public institutions as contractors or lessees (二)取得个体工商户的生产经营所得、对企事业单位的承包承租经营所得的个人
...... 取得个体工商户的生产经营所得、对企事业单位的承包承租经营所得的个体工商户业主、个人独资企业投资者、合伙企业自然人合伙人和承包承租经营者,其购买的符合规定的养老保险产品支出,在年度申报时,凭税延养老扣除凭证,在《通知》规定的扣除限额内据实扣除,并填报至《个人所得税生产经营所得纳税申报表(B表)》的“允许扣除的其他费用”行(需注明税延养老保险),同时填报《个人税收递延型商业养老保险税前扣除情况明细表》。
 ......



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