On December 13, the Ministry of Finance announced that the preferential policy of personal income tax for personal pensions will be implemented nationwide. Since January 1, 2024, the preferential policy of deferred tax for personal pensions will be implemented nationwide. In the payment link, the contributions made by individuals to the personal pension fund account will be deducted from the comprehensive income or business income according to the limit standard of 12,000 yuan/year; in the investment link, the ROI included in the personal pension fund account will not be levied personal income tax for the time being; in the collection link, the personal pension received by individuals will not be integrated into the comprehensive income, and the personal income tax will be calculated and paid separately according to the 3% tax rate , and the tax paid will be included in the "income from wages and salaries" project.