企业年金的个人所得税处理

为进一步规范企业年金个人所得税的征收管理,国家税务总局于2009年12月10日下发了《关于企业年金个人所得税征收管理有关问题的通知》（国税函2009]694号,以下简称《通知》）,就企业年金的个人所得税处理进行了明确规定。本文就《通知》出台的背景及意义进行了简单的介绍,重点阐述了企业年金个税的处理以及企业年金与商业保险和法定保险的区别,目的是帮助读者更好的理解企业年金的个税处理。

Personal Income Tax Treatment of Enterprise Annuity

In order to standardize the personal income tax management of enterprise annuity,the State Taxation Administration released a ″notice of relevant issues on personal income tax management of enterprise annuity″（Guo Shui LetterNo.694,the following ″Notice″） on December 10,2009,clearly defining the personal income tax treatment of enterprise annuity.This article introduces background and significance of the ″Notice″ briefly,focusing on the treatment of annuity tax and the difference between the annuity and commercial insurance and the legal insurance with the purpose of helping readers better understand personal tax treatment of enterprise annuity.