近日,财政部、人力资源和社会保障部、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》。根据《通知》,我国将从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,从而推进我国补充养老保险制度建设。《通知》规定,我国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 Recently, 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 Enterprise Annuities and Occupational Annuities. According to the “Notice,” China will implement the preferential policies for deferred taxation of personal income tax of enterprise annuity and occupational annuity from January 1, 2014, so as to promote the construction of our country’s supplementary pension insurance system. The “Circular” stipulates that our country shall pay the enterprise annuity or occupational annuity which does not exceed the prescribed standard for units and individuals,