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Where can the natural person electronic tax bureau find the upper limit of enterprise annuity deduction?
In the special additional deduction query.

There are restrictions on the calculation of personal income tax deduction limit, payment base and payment ratio of individual contribution annuity. In addition, compared with the limit, the paid-in amount should be the lower of the two.

According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Issues Concerning Individual Income Tax on Enterprise Annuities and Occupational Annuities (Caishui [2065 438+03] 103), starting from 20 14 1, the personal contribution of annuity paid by individuals in accordance with relevant national policies and regulations shall not exceed 4% of the tax base of paid wages.