Paragraph 1 of Article 3 (Caishui [20 13]No. 103) stipulates: "If an individual reaches the retirement age stipulated by the state, the monthly annuity received after the implementation of this Notice shall be taxed in full according to the applicable tax rate of' income from wages and salaries'; After the implementation of this notice, the annuities received on an annual or quarterly basis will be evenly distributed in each month, and the monthly income will be taxed in full at the tax rate applicable to the' income from wages and salaries' item. "
_? DocumentNo. 103 The so-called annuity deferred tax payment means that no tax is levied temporarily in the annuity payment link and the annuity fund investment income link, and the tax payment obligation is deferred until the individual actually receives the annuity.