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 is included in the personal account, the individual will not pay personal income tax temporarily; The individual contribution of the annuity paid by the individual according to the relevant national policies shall not exceed 4? The part within the standard shall be deducted from the personal taxable income 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 have reached the retirement age stipulated by the state shall be subject to personal income tax at the applicable tax rate of "income from wages and salaries".