legal analysis: 1. in the annuity payment link, when the enterprise annuity or occupational annuity paid by the unit for employees according to the relevant national policies and regulations is included in the personal account, the individual will not pay personal income tax for the time being; The part of the annuity paid by individuals according to the relevant national policies and regulations, which does not exceed the standard of 4% of the taxable base of the salary paid by them, is temporarily deducted from the taxable income of individuals in the current period. 2. In the investment link of annuity fund, when the distribution of investment and operation income of enterprise annuity or occupational annuity fund is included in personal account, personal income tax will not be levied temporarily. 3. In the process of receiving the annuity, the enterprise annuity or occupational annuity received by individuals who reach the retirement age stipulated by the state shall be subject to personal income tax according to the tax rate applicable to the "income from wages and salaries" item.

Enterprise annuity is a supplementary endowment insurance. You can get a pension after retirement without paying a tax, but you need to pay a tax to get an enterprise annuity.

when employees reach the retirement age stipulated by the state or completely lose their ability to work, they can receive the enterprise annuity from their personal account on a monthly basis, in installments or in one lump sum.

that is to say, there are three main ways to receive it, one is to receive it monthly like a pension, the other is to receive it several times, and the third is to receive it at one time.

in addition, you can also purchase all or part of the funds in your personal account of enterprise annuity for commercial endowment insurance products, receive benefits according to the insurance contract and enjoy the corresponding inheritance rights.

In addition, the funds in the personal account of enterprise annuity of people who have settled abroad can be paid to me in one lump sum according to my requirements.

legal basis: individual income tax law of the people's Republic of China article 1 an individual who has a domicile in China or has no domicile but has lived in China for a total of 183 days in a tax year is a resident individual. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year begins on January 1st and ends on December 31st of the Gregorian calendar.