The latest policies of enterprise annuity personal income tax mainly include:

1. When the part paid by the company is included in the personal account within the following standards, personal income tax will not be paid. The part that exceeds the standard paid by the unit will be incorporated into the personal salary income in the current period, and the personal income tax will be withheld and remitted by the issuing unit. The part paid by individuals does not exceed the standard of 4% of the taxable base of individual contributions, and is temporarily deducted from the taxable income of individuals in the current period;

2. Personal tax treatment of operating dividends of annuity funds:

3. Personal tax treatment of annuity collection.

Second, detailed analysis.

The Notice of the Ministry of Finance, Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China on Issues Related to Individual Income Tax on Enterprise Annuities and Occupational Annuities stipulates the latest individual income tax policy on enterprise annuities, and the new calculation method of individual income tax on enterprise annuities and occupational annuities will be implemented from 20 14 1. At the same time, the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Collection and Management of Individual Income Tax on Enterprise Annuities and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supplementary Provisions on Relevant Issues Concerning Individual Income Tax on Enterprise Annuities shall be abolished. Combined with the trial measures for enterprise annuities and the trial measures for occupational annuities of public institutions.

3. Can the enterprise annuity be terminated?

Termination is allowed, but it cannot be terminated at will, and certain conditions need to be met. It mainly includes the dissolution, cancellation or bankruptcy of the enterprise, and other reasons such as force majeure that cause the enterprise annuity plan to be unable to be fulfilled. After the termination of the enterprise annuity, it shall be reported to the human resources and social security department for filing within 10, and the enterprise annuity shall be liquidated.