Occupational Pension Scheme of State Authorities and Public Institutions | Max-Planck-Institut für Sozialrecht und Sozialpolitik - MPISOC
Home
People's Republic of China

Occupational Pension Scheme of State Authorities and Public Institutions

机关事业单位职业年金

1 The ‘number of months of payment’ for different retirement ages is now specified in a table defined by the ‘State Council’.

Legal Basis: Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China (中华人民共和国个人所得税法实施条例); Notice of the General Office of the State Council on Issuing the Measures for the Occupational Pension of State Authorities and Public Institutions (国务院办公厅关于印发机关事业单位职业年金办法的通知), 国办发[2015]18号; Notice of the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation on Issues concerning Individual Income Tax on Enterprise Occupational Pension or Occupational Pension (财政部、人力资源社会保障部、国家税务总局关于企业年金、职业年金个人所得税有关问题的通知), 财税[2013]103号; Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Connection of Preferential Policies after the Individual Income Tax Law Is Amended (财政部、国家税务总局关于个人所得税法修改后有关优惠政策衔接问题的通知), 财税[2018]164号.