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What is the composition of enterprise annuity fund?
Legal analysis: the funds of enterprise annuity include the funds raised by enterprise annuity plan and the income from investment and operation. The property of enterprise annuity fund is limited to domestic investment, including bank deposits, national debt, central bank bills and bond repurchase. The investment management of enterprise annuity funds should follow the principles of prudence and risk diversification. In the annuity payment link, when the enterprise annuity or occupational annuity paid by the unit for employees according to the relevant national policies is included in the personal account, the individual will not pay personal income tax temporarily; The part of the annuity paid by an individual according to the relevant national policies does not exceed the standard of 4% of the taxable base of the salary paid, and is temporarily deducted from the taxable income of the individual in the current period.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.