2009年12月10日,国家税务总局下发了《关于企业年金个人所得税征收管理有关问题的通知》(国税函[2009]694号),进一步明确了企业年金个人所得税的征收管理有关规定。政策的出台可谓一石激起千层浪,有的人认为虽然政策给予了企业年金企业缴费计入个人账户部分单独计税的个税 On December 10, 2009, the State Administration of Taxation issued the Circular on Relevant Issues Concerning the Collection and Management of Individual Income Taxes on Enterprise Annuities (Guo Shui Han [2009] No. 694), further clarifying the relevant provisions on the collection and management of personal income tax on enterprise annuities. The promulgation of policies can be described as a ripple, some people think that although the policy gives the enterprise annuity corporate contributions included in the individual accounts part of the individual tax tax