個人稅收遞延型商業養老保險下月起試點!

Starting on May 1, Shanghai, Fujian province and Suzhou Industrial Park in Jiangsu province will pilot the long-awaited tax-deferred pension plan, and conduct the one-year commercial pension insurance project.

自5月1日起，上海市、福建省和蘇州工業園區將試點期待已久的個人稅收遞延型商業養老保險，試點期限一年。

Under the plan, individuals will be allowed to defer taxes on part of their income that is used to buy commercial pension insurance until they retire and draw money from the fund.

這項計劃允許購買商業養老保險的投保人在個稅前列支保費，等到將來退休領取保險金時再繳納個稅。

When drawing the money, 25% of the policy-holder's income will be tax-free, while the income tax on the rest will be levied at a rate of 10%, according to the plan.

個人在領取商業養老金時徵稅，其中25%部分予以免稅，其餘75%部分按照10%的比例稅率計算繳納個人所得稅。

Zhang Yinghua, a researcher with the World Social Insurance Center at the Chinese Academy of Social Sciences, said income-tax deferred pensions are designed to encourage people to prepare for old age rather than as a way for high income-earners to avoid tax.

中國社會科學院世界社保研究中心的研究員張盈華表示，稅延養老險的初衷是爲了鼓勵人們爲養老作準備，而非爲高收入者提供避稅的途徑。

Zhang also said only three places have been chosen to pilot the program in order to test the influence on fiscal revenue and sales of commercial insurance.

張盈華還表示，爲了測試對財政收入及商業保險銷售的影響，只有上述三個地方被選來進行試點。

The Chinese government said it will speed up development of commercial pension insurance, making it a supplement to the state-funded basic social insurance scheme and corporate annuities.

我國政府表示，將會加快發展商業養老保險，使其成爲國家資助的基本社會保險計劃和企業年金的一個補充。