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为促进我国多层次养老保险体系的发展,财政部、人力资源社会保障部和国家税务总局联合下发《关于企业年金职业年金个人所得税有关问题的通知》,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。近日,三部局有关部门负责人就企业年金、职业年金个人所得税问题回答了记者提问。问:什么是企业年金和职业年金?
To promote the development of China’s multi-level pension insurance system, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation jointly issued the Circular on Issues Concerning the Individual Income Tax on Occupational Annuity for Enterprise Annuities, starting from January 1, 2014 Enterprise annuity, professional annuity individual income tax deferred tax incentives. Recently, the heads of relevant departments of the three ministries answered questions from reporters on the issue of personal income tax on enterprise annuities and occupational annuities. Q: What is the enterprise annuity and occupational annuity?