个人税收递延型商业养老保险下月起试点!

Starting on May 1, Shanghai, Fujian province and Suzhou Industrial Park in Jiangsu province will pilot the long-awaited tax-deferred pension plan, and conduct the one-year commercial pension insurance project.

自5月1日起，上海市、福建省和苏州工业园区将试点期待已久的个人税收递延型商业养老保险，试点期限一年。

Under the plan, individuals will be allowed to defer taxes on part of their income that is used to buy commercial pension insurance until they retire and draw money from the fund.

这项计划允许购买商业养老保险的投保人在个税前列支保费，等到将来退休领取保险金时再缴纳个税。

When drawing the money, 25% of the policy-holder's income will be tax-free, while the income tax on the rest will be levied at a rate of 10%, according to the plan.

个人在领取商业养老金时征税，其中25%部分予以免税，其余75%部分按照10%的比例税率计算缴纳个人所得税。

Zhang Yinghua, a researcher with the World Social Insurance Center at the Chinese Academy of Social Sciences, said income-tax deferred pensions are designed to encourage people to prepare for old age rather than as a way for high income-earners to avoid tax.

中国社会科学院世界社保研究中心的研究员张盈华表示，税延养老险的初衷是为了鼓励人们为养老作准备，而非为高收入者提供避税的途径。

Zhang also said only three places have been chosen to pilot the program in order to test the influence on fiscal revenue and sales of commercial insurance.

张盈华还表示，为了测试对财政收入及商业保险销售的影响，只有上述三个地方被选来进行试点。

The Chinese government said it will speed up development of commercial pension insurance, making it a supplement to the state-funded basic social insurance scheme and corporate annuities.

我国政府表示，将会加快发展商业养老保险，使其成为国家资助的基本社会保险计划和企业年金的一个补充。