Personal Tax-Deferred Commercial Pension Insurance (Pilot Program) | Max-Planck-Institut für Sozialrecht und Sozialpolitik - MPISOC
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Personal Tax-Deferred Commercial Pension Insurance (Pilot Program)*

个人税收递延型商业养老保险

* At present, the personal tax-deferred commercial pension insurance scheme is implemented as a pilot program in Shanghai, Fujian Province (including Xiamen City) and the Suzhou Industrial Park.

Legal Basis: Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Human Resources and Social Security, et al. on Conducting the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance (财政部、税务总局、人力资源社会保障部等关于开展个人税收递延型商业养老保险试点的通知), 财税[2018]22; Announcement of the State Administration of Taxation on Issues concerning the Administration of Tax Collection in the Pilot Program of Personal Tax-Deferred Commercial Pension Insurance (国家税务总局关于开展个人税收递延型商业养老保险试点有关征管问题的公告), 国家税务总局公告2018年第21; Notice of the China Banking and Insurance Regulatory Commission, the Ministry of Finance, the Ministry of Human Resources and Social Security, and the State Administration of Taxation on Issuing the Guidelines on Developing Individual Tax-Deferred Commercial Pension Products (中国银行保险监督管理委员会、财政部、人力资源和社会保障部、国家税务总局关于印发《个人税收递延型商业养老保险产品开发指引》的通知), 银保监发[2018]20; Notice by the China Banking and Insurance Regulatory Commission on Issuing the Interim Measures for the Administration of the Individual Tax-Deferred Commercial Pension Insurance Business (中国银行保险监督管理委员会关于印发《个人税收递延型商业养老保险业务管理暂行办法》的通知), 银保监发[2018]23.