Whether it is paid directly by individuals or withheld by companies, it belongs to individual pension insurance expenses and should be truthfully declared in tax returns.

First, understand the pension items in the tax return.

Tax return is an important tool for taxpayers to declare personal income tax to tax authorities. Among them, the pension project mainly reflects the taxpayer's personal expenditure on pension insurance. This part of the expenditure usually includes the endowment insurance expenses paid directly by individuals and the part withheld and remitted by the company.

Second, the difference and connection between individual payment and company payment

In the payment of endowment insurance, both individuals and companies play an important role. Individual contributions are usually deducted directly from wages, while the company withholds and pays endowment insurance premiums for employees according to relevant regulations. These two parts of expenses are isomorphic with the expenses of individual endowment insurance. So when filling out the tax return, these two expenses should be calculated together.

Third, the importance of truthfully reporting taxes.

It is the legal obligation of every taxpayer to fill in the tax return truthfully. By accurately reflecting the expenditure of individual endowment insurance, it is helpful for tax authorities to understand the actual burden of taxpayers and make reasonable tax adjustments accordingly. At the same time, truthfully reporting is also an important means to safeguard personal credit and avoid tax risks.

To sum up:

When filling in the pension items in the tax return, it should include the pension insurance expenses directly paid by individuals and the part withheld and remitted by the company. These two parts of expenses are isomorphic with the expenses of personal endowment insurance, and should be truthfully declared in the tax return. By accurately reflecting the expenditure of individual endowment insurance, it is helpful for tax authorities to adjust taxes, maintain personal credit and avoid tax risks.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 6 provides that:

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.

individual income tax law of the people's republic of china rules for its implementation

Article 22 provides that:

In the special additional deduction stipulated in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law, the expenses for supporting the elderly refer to the expenses for taxpayers to support their parents and grandparents whose children have passed away at the age of 60. The specific deduction standard is determined by the State Council and reported to the NPC Standing Committee for the record.