With the development of economy, the country has also introduced a lot of tax policies. Now, aiming at a certain point of individual income tax preferential policies, we will make a brief explanation on the personal pension deduction policy.

As required by the policy, since2022years1month1As of today, the preferential policy of deferred tax payment shall be implemented for individual pension funds. In the process of payment, the payment of individual pension funds shall be made in accordance with12000yuan/The annual limit standard shall be deducted from comprehensive income or operating income according to actual facts.

Wang works in A company, in2022Receive salary during the year10RMB 10,000 yuan, individual monthly personal pension1500Yuan,2022Total annual personal pension contributions18000Yuan. In accordance with the tax policy, personal pension years are in accordance with12000yuan/The limit of the standard deduction, so in the annual personal income tax, Wang can deduct12000Personal pension. in2022Total annual personal income tax (100000-60000-12000)*3%=840yuan

If Wang in the final settlement of the omission of personal pension deduction part, need to pay personal income tax

( 100000-60000)*10%-2520=1480

Wang some personal income tax savings1480-840=640Yuan.

Policy basis: Opinions of The General Office of the State Council on Promoting the Development of Personal Pension2022:7No.)

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