The reader asks: In addition to social security, I also pay an enterprise annuity every month. Can the enterprise annuity be refunded?

Qin xiaolai replied: there is no extra tax refund. In the payment stage, enterprise annuity and occupational annuity do not need to pay personal income tax. I. What are enterprise annuities and occupational annuities?

Enterprise annuities and occupational annuities are supplementary old-age insurance systems established by enterprises for employees. The enterprise will allocate a sum of money every month, which will be transferred to a special enterprise annuity account together with the employees' own contributions, and entrusted to the pension insurance company or pension fund company, which will be managed by professional institutions. When employees retire, the enterprise will pay the principal and investment income to employees once or monthly. Second, can enterprise annuities and occupational annuities be refunded? The personal income tax payment of annuities needs to be analyzed in three stages: fund raising According to the current tax laws and regulations, enterprise annuities and occupational annuities paid in accordance with state regulations can be deducted according to the facts when we calculate taxable income. In other words, the money we use to pay enterprise annuities and occupational annuities is not taxable. On the practical level, enterprises will register and declare our annuity expenses with the tax authorities. Therefore, we don't need to do it ourselves when we calculate the individual tax. 2. The investment income earned by the fund operating the annuity fund is not subject to personal income tax when it is included in the personal account. 3. Annuity collection When we reach the statutory retirement age stipulated by the state and meet the conditions for receiving the annuity plan, we can receive the annuity on a monthly basis. At this time, the annuity needs to pay personal income tax in full according to the applicable tax rate of "income from wages and salaries". Personal income tax rate table-comprehensive income

Description: Income from wages and salaries, together with the other three incomes, are regarded as comprehensive income and are uniformly taxed according to the tax year. Iii. Answering Questions Readers are not required to pay personal income tax for the monthly enterprise annuity; There is no need for additional operations when conducting tax settlement. Reference: Trial Measures for Enterprise Annuity; Trial Measures for Occupational Annuities of Public Institutions; Individual Income Tax Law of the People's Republic of China; Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China; Notice of the General Office of the State Council on printing and distributing the measures for occupational annuities of government agencies and institutions; Notice on Issues Concerning Personal Income Tax of Enterprise Annuity and Occupational Annuity.