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个人税收递延型商业养老保险下月起试点
添加时间:2018-04-24 21:00:33 浏览次数: 作者:未知
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  • Starting on May 1, Shanghai, Fujian province and Suzhou Industrial Park in Jiangsu province will pilot the long-awaited tax-deferred2 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 defer1 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 levied3 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 fiscal4 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 corporate5 annuities6.

    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。

     11级    英语新闻 
     单词标签: defer  deferred  levied  fiscal  corporate  annuities 


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    1 defer [dɪˈfɜ:(r)] KnYzZ   第7级
    vt.推迟,拖延;vi.(to)遵从,听从,服从
    参考例句:
    • We wish to defer our decision until next week. 我们希望推迟到下星期再作出决定。
    • We will defer to whatever the committee decides. 我们遵从委员会作出的任何决定。
    2 deferred [dɪ'fɜ:d] 43fff3df3fc0b3417c86dc3040fb2d86   第7级
    adj.延期的,缓召的v.拖延,延缓,推迟( defer的过去式和过去分词 );服从某人的意愿,遵从
    参考例句:
    • The department deferred the decision for six months. 这个部门推迟了六个月才作决定。
    • a tax-deferred savings plan 延税储蓄计划
    3 levied [ˈli:vid] 18fd33c3607bddee1446fc49dfab80c6   第8级
    征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
    参考例句:
    • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
    • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
    4 fiscal [ˈfɪskl] agbzf   第8级
    adj.财政的,会计的,国库的,国库岁入的
    参考例句:
    • The increase of taxation is an important fiscal policy. 增税是一项重要的财政政策。
    • The government has two basic strategies of fiscal policy available. 政府有两个可行的财政政策基本战略。
    5 corporate [ˈkɔ:pərət] 7olzl   第7级
    adj.共同的,全体的;公司的,企业的
    参考例句:
    • This is our corporate responsibility. 这是我们共同的责任。
    • His corporate's life will be as short as a rabbit's tail. 他的公司的寿命是兔子尾巴长不了。
    6 annuities [ən'ju:ɪtɪz] 334adc1039d91740ffab60ad8c097f64   第9级
    n.养老金;年金( annuity的名词复数 );(每年的)养老金;年金保险;年金保险投资
    参考例句:
    • Many companies in this country grant their old employees annuities after they retire. 这个国家的许多公司在老年雇员退休后发给他们养老年金。 来自辞典例句
    • Can I interest you in one of our Easter Annuities or IRA accounts? 您对我们的复活节年金保险或者个人退休金帐户有兴趣吗? 来自电影对白

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