财政部、人社部、国家税务总局在联合下发的《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,以下简称《通知》),明确自2014年1月1日起,符合规定的年金,在年金缴费环节和年金基金投资收益环节暂不征收个人所得税,将纳税义务递延到个人实际领取年金的环节。企业年金个税延迟到领取时缴纳某企业在2010年7月至2012年12月为职工办理了企业年金,在计算个 The Circular of the Ministry of Finance, the Ministry of Human Resources and Social Welfare, and the State Administration of Taxation on Relevant Issues Concerning the Individual Income Tax on Enterprise Annuities and Occupational Annuities (Cai Shui [2013] No. 103, hereinafter referred to as the “Circular”), On the 1st, in accordance with the provisions of the annuity, annuity payments and annuity fund investment proceeds temporarily without personal income tax, the tax liability will be deferred to the individual part of the actual pensioners. Enterprise annuity tax was delayed until the time of collection An enterprise was paid an enterprise annuity for employees in July 2010 to December 2012,