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1、OpinionsoftheGeneralOfficeoftheStateCouncilonPromotingtheDevelopmentofPrivatePensionsDocumentNumber：No.72022oftheGeneralOfficeoftheStateCouncilAreaofLawProtectionfortheElderly,Young,Women,andDisabledSocialWelfareandSocialSecurityLevelofAuthority:RegulatorDocumentsoftheStateCouncilIssuingAuthority:Ge
2、neralOfficeoftheStateCouncilDateIssued：04-08-2022EffectiveDale:04-08-2022Status:EffectiveOpinionsoftheGeneralOfficeoftheSlateCouncilonPromotingtheDevelopmentofPrivatePensions(No.72022oftheGeneralOfficeoftheStateCouncil)Thepeoplesgovernmentsofallprovinces,autonomousregions,andmunicipalitiesdirectlyun
3、dertheCentralGovernment;allministriesandcommissionsoftheStateCouncil,andallinstitutionsdirectlyundertheStateCouncil:Forthepurposesofpromotingtheconstructionofamulti-levelandmulti-pillarpensioninsurancesystem,promotingthesustainabledevelopmentofthepensioninsurancesystem,andsatisfyingthepeoplesgrowing
4、needsfordiversifiedpensioninsurance,inaccordancewiththeSocialInsuranceLawofthePeoplesRepublicofChina,theBankingSupen,isionLawofthePeoplesRepublicofChina,theInsuranceLawofthePeoplesRepublicofChina,theSecuritiesInvestmentFundLawofthePeoplesRepublicofChina,andotherapplicablelawsandregulations,withtheco
5、nsentoftheCPCCentralCommitteeandtheStateCouncil,thefollowingopinionson国务院办公厅关于推动个人养老金发展的意见(国办发(2022)7号)各省、自治区、直辖市人民政府，国务院各部委、各直属机构：为推进多层次、多支柱养老保险体系建设，促进养老保险制度可持续发展，满足人民群众日益增长的多样化养老保险需要，根据中华人民共和国社会保险法、中华人民共和国银行业监督管理法、中华人民共和国保险法、中华人民共和国证券投资基金法等法律法规，经党中央、国务院同意，现就推动个人养老金发展提出以下意见：一、总体要求promotingthedevelo
6、pmentofprivatepensionsareherebyoffered.I.Generalrequirements以习近平新时代中国特色社会主义思想为指导，全面贯彻 党的十九大和十九届历次全会精神，认真落实党中央、国 务院决策部署，坚持以人民为中心的发展思想，完整、准 确、全面贯彻新发展理念，加快构建新发展格局，推动发 展适合中国国情、政府政策支持、个人自愿参加、市场化 运营的个人养老金，与基本养老保险、企业（职业）年金 相衔接，实现养老保险补充功能，协调发展其他个人商业 养老金融业务，健全多层次、多支柱养老保险体系。推动个人养老金发展坚持政府引导、市场运作、有序发展 的原则。注重发挥政
7、府引导作用，在多层次、多支柱养老 保险体系中统筹布局个人养老金；充分发挥市场作用，营 造公开公平公正的竞争环境，调动各方面积极性；严格监GuidedbytheXiJinpingThoughtonSocialismwithChineseCharacteristicsforaNewEra,thespiritofthe19lhCPCNationalCongressandallpreviousplenarysessionsofthe19thCPCCentralCommitteeshallbefullyimplemented,thedecisionsandarrangementsoftheCPCCent
8、ralCommitteeandtheStateCouncilshallbeconscientiouslycarriedout,thepeople-centereddevelopmentphilosophyshallbeadheredlo,thenewdevelopmentconceptshallbeimplementedinacomplete,accurate,andcomprehensivemanner,theconstructionofanewdevelopmentpatternshallbeaccelerated,effortsshallbemadetopromotethedevelop
9、mentofprivatepensionswhichissuitableforChinasnationalconditions,supportedbygovernmentpolicies,participatedinbyindividualsvoluntarily,andoperatedonamarket-orientedbasis,privatepensionsshallbeconnectedwithbasicpensioninsuranceandenterprise(occupational)annuitiestorealizethesupplementaryfunctionofpensi
10、oninsurance,coordinatethedevelopmentofotherprivatecommercialpensionfinancialservices,andimproveamulti-levelandmulti-pillarpensioninsurancesystem.Thedevelopmentofprivatepensionsshallbepromotedbyadheringtotheprinciplesofgovernmentguidance,marketoperation,andorderlydevelopment.Theguidingroleofthegovern
11、mentshallbemaximized,andoverallplanningonprivatepensionsshallbemadeinthedevelopmentofthemulti-levelandmulti-pillarpensioninsurancesystem;theroleofthemarketshallbemaximizedsoastocreateanopen,fair,andimpartialcompetitionenvironment,theinitiativesofallpartiesshallbemotivated;strictsupervisionandadminis
12、trationshallbeconducted,risksshallbeeffectivelyprevented,andthesoundandorderlydevelopmentofprivatepensionsshallbepromoted.11.ParticipantsWorkerswhohavepurchasedthebasicpensioninsuranceforurbanemployeesorthebasicpensioninsuranceforurbanandruralresidentswithinChinamayparticipateintheprivatepensionsyst
13、em.III. InstitutionalmodeThepersonalaccountsystemshallbeadoptedforprivatepensions,thecontributionsshallbefullymadebytheparticipantsandfullyaccumulated.Participantsshallopenprivatepensionaccountsthroughtheprivatepensioninformationmanagementserviceplatform(hereinafterreferredtoastheinformationPIatfbrm
14、).Theprivatepensionaccountisthebasistorparticipatingintheprivatepensionsystemandenjoyingpreferentialtaxpolicies.Participantsmayusethecontributionsmadebythemtoprivatepensionstopurchasefinancialproductsfromfinancialinstitutionsincompliancewiththerelevantprovisionsorsaleschannelsentrustedbysuchfinancia
15、linstitutionsinaccordance督管理，切实防范风险，促进个人养老金健康有序发展。二、参加范围在中国境内参加城镇职工基本养老保险或者城乡居民基本养老保险的劳动者，可以参加个人养老金制度。三、制度模式个人养老金实行个人账户制度，缴费完全由参加人个人承担，实行完全积累。参加人通过个人养老金信息管理服务平台（以下简称信息平台），建立个人养老金账户。个人养老金账户是参加个人养老金制度、享受税收优惠政策的基础。参加人可以用缴纳的个人养老金在符合规定的金融机构或者其依法合规委托的销售渠道（以下统称金融产品销售机构）购买金融产品，并承担相应的风险。参加人应当指定或者开立一个本人唯一的个人养
16、老金资金账户，用于个人养老金缴费、归集收益、支付和缴纳个人所得税。个人养 老金资金账户可以由参加人在符合规定的商业银行指定或 者开立，也可以通过其他符合规定的金融产品销售机构指 定。个人养老金资金账户实行封闭运行，其权益归参加人 所有，除另有规定外不得提前支取。参加人变更个人养老金资金账户开户银行时，应当经信息 平台核验后，将原个人养老金资金账户内的资金转移至新 的个人养老金资金账户并注销原资金账户。四、缴费水平参加人每年缴纳个人养老金的上限为12000元。人力资源 社会保障部、财政部根据经济社会发展水平和多层次、多 支柱养老保险体系发展情况等因素适时调整缴费上限。withtheapplica
17、blelawsandregulations(hereinaftercollectivelyreferredtoasthefinancialproductsalesinstitutions)andassumecorrespondingrisks.participantshalldesignateoropenasoleprivatepensionfundaccountformakingcontributionstoprivatepensions,collectionofbenefits,payment,andpaymentofindividualincometax.Theprivatepensio
18、nfundaccountmaybedesignatedoropenedbytheparticipantataqualiedcommercialbankorthroughotherqualiedfinancialproductsalesinstitutions.Privatepensionfundaccountsshallbesubjecttoclosedoperation,andtherightsandintereststhereofshallbeownedbytheparticipants,andshallnotbewithdrawninadvance,exceptasotherwisepr
19、ovidedfor.Whereaparticipantchangesthebankwhereheorsheopenshisorherprivatepensionfundaccount,uponverificationbytheinformationplatform,thefundsintheoriginalprivatepensionfundaccountshallbetransferredtothenewprivatepensionfundaccountandtheoriginalfundaccountshallbecanceled.IV. PaymentsTheannualcontribu
20、tiontotheprivatepensionbyaparticipantshallbecappedat12,000yuan.TheMinistryofHumanResourcesandSocialSecurityandtheMinistryofFinanceshalladjusttheupperlimitofcontributionsinduetimeaccordingtothelevelofeconomicandsocialdevelopment,thedevelopmentofthemulti-levelandmulti-pillarpensioninsurancesystem,ando
21、therfactors.V. Tax policies五、税收政策Thestateshallformulatepreferentialtaxpoliciesandencourageeligiblepersonstoparticipateintheprivatepensionsystemandreceiveprivatepensionsaccordingtotherelevantprovisions.VI. PrivatepensioninvestmentThefundsinaprivatepensionfundaccountshallbeusedtopurchasebankswealthman
22、agementproducts,savingsdeposits,commercialpensioninsurance,publiclyofferedfunds,andotherfinancialproductsincompliancewiththerelevantrequirements,whichhavesafe,mature,andstableoperations,standardizedsubjectmatter,focusonlong-termpreservationofvalue,andsatisfythepreferencesofdifferentinvestors,andsuch
23、productsmaybechosenbytheparticipantsindependently.Financialinstitutionsandfinancialproductsparticipatingintheoperationofprivatepensionsshallbedeterminedbyrelevantfinancialregulatoryauthoritiesandbereleasedtothepublicthroughinformationplatformsandfinancialindustryplatforms.VII. Receivingofprivatepens
24、ionsAparticipantwhohasreachedtheageforreceivingbasicpensions,hascompletelylosttheabilitytowork,hasgoneabroadforpermanentresidence,orfallsunderanyothercircumstanceprescribedbythestatemay,upontheverificationoftheconditionsforreceivingbytheinformationplatform,国家制定税收优惠政策，鼓励符合条件的人员参加个人养老金制度并依规领取个人养老金。六、个
25、人养老金投资个人养老金资金账户资金用于购买符合规定的银行理财、储蓄存款、商业养老保险、公募基金等运作安全、成熟稳定、标的规范、侧重长期保值的满足不同投资者偏好的金融产品，参加人可自主选择。参与个人养老金运行的金融机构和金融产品由相关金融监管部门确定，并通过信息平台和金融行业平台向社会发布。七、个人养老金领取参加人达到领取基本养老金年龄、完全丧失劳动能力、出国（境）定居，或者具有其他符合国家规定的情形，经信息平台核验领取条件后，可以按月、分次或者一次性领取个人养老金，领取方式一经确定不得更改。领取时，应将receiveprivatepensionsonamonthlybasis,byinstal
26、lment,oronalump-sumbasis,which,oncedetermined,maynotbechanged.Theprivatepensionshallbetransferredfromtheprivatepensionaccounttothebankaccountoftheparticipantssocialsecuritycardwhenitisdrawn.Afteraparticipantdies,theassetsinhisorherprivatepensionaccountmaybeinherited.VIII. InformationplatformTheMinis
27、tryofHumanResourcesandSocialSecurityshallorganizethedevelopmentoftheinformationplatform.Theinformationplatformshallbeconnectedwithqualifiedcommercialbanksandrelatedfinancialindustryplatforms,collectrelevantinformation,sharerelevantinformationwithfinance,tax,andotherdepartments,andprovideparticipants
28、withprivatepensionaccountmanagement,paymentmanagement,informationinquiry,andotherservices.Theinformationplatformsshallsupportparticipantsinenjoyingpreferentialtaxpolicies,provideinformationverificationandcomprehensiveregulationsupportfortheoperationofprivatepensions,andproviderelatedinformationservi
29、cesforrelevantfinancialregulatorj,authoritiesandfinancialinstitutionsparticipatingintheoperationofprivatepensions.Thestandard,information-based,andprofessionalmanagementlevelofinformationplatformsshallbecontinuouslyimprovedandthet4Intemet+,innovativeservicemodeshallbeadoptedto个人养老金由个人养老金资金账户转入本人社会保障
30、卡银行账户。参加人死亡后，其个人养老金资金账户中的资产可以继承。八、信息平台信息平台由人力资源社会保障部组织建设，与符合规定的商业银行以及相关金融行业平台对接，归集相关信息，与财政、税务等部门共享相关信息，为参加人提供个人养老金账户管理、缴费管理、信息查询等服务，支持参加人享受税收优惠政策，为个人养老金运行提供信息核验和综合监管支撑，为相关金融监管部门、参与个人养老金运行的金融机构提供相关信息服务。不断提升信息平台的规范化、信息化、专业化管理水平，运用“互联网+”创新服务方式，为参加人提供方便快捷的服务。provideparticipantswithconvenientandefficient
31、services.九、运营和监管IX. OperationandregulationTheMinistryofHumanResourcesandSocialSecurityandtheMinistryofFinanceshallprovidemacroguidanceforthedevelopmentofprivatepensions,formulatespecificpoliciesonthesettingofprivatepensionaccounts,upperlimitofcontributions,receivingofbenefits,andtaxpreferences,among
32、others,accordingtotheirdutiesandoverseetheoperationofsuchpolicies,anddiscloserelevantinformationtothepubliconaperiodicalbasis.Taxauthoritiesshalladministerthecollectionoftaxonprivatepensionsinaccordancewiththelaw.Relevantfinancialregulatoryauthoritiesshall,accordingtotheirrespectivedutiesandinaccord
33、ancewiththeapplicablelawsandregulations,supen,isethebusinessactivitiesoffinancialinstitutionsthatparticipateintheoperationofprivatepensionsinaccordancewiththelaw,urgetherelevantnancialinstitutionstooptimizeproductsandservices,effectivelygiveriskwarningsfortheproducts,supervisetherisksofproducts,ands
34、trengthentheeducationforinvestors.Allparticipatingdepartmentsshallestablishandimprovethecomplaintmechanism,activelymaximizetheroleofsocialsupervision,andpromptlyfindoutandresolvetheproblemsarisingintheoperationofprivatepensions.X. OrganizationandleadershipPromotingthedevelopmentofprivatepensionsisan
35、importantmeasuretoimprovethemulti-levelandmulti-pillarpension人力资源社会保障部、财政部对个人养老金发展进行宏观指导，根据职责对个人养老金的账户设置、缴费上限、待遇领取、税收优惠等制定具体政策并进行运行监管，定期向社会披露相关信息。税务部门依法对个人养老金实施税收征管。相关金融监管部门根据各自职责，依法依规对参与个人养老金运行金融机构的经营活动进行监管，督促相关金融机构优化产品和服务，做好产品风险提示，对产品的风险性进行监管，加强对投资者的教育。各参与部门要建立和完善投诉机制，积极发挥社会监督作用，及时发现解决个人养老金运行中出现的问
36、题。十、组织领导推动个人养老金发展是健全多层次、多支柱养老保险体系，增强人民群众获得感、幸福感、安全感的重要举措，直接关系广大参加人的切身利益。各地区要加强领导、周 密部署、广泛宣传，稳妥有序推动有关工作落地实施。各 相关部门要按照职责分工制定落实本意见的具体政策措 施，同向发力、密切协同，指导地方和有关金融机构切实 做好相关工作。人力资源社会保障部、财政部要加强指导 和协调，结合实际分步实施，选择部分城市先试行1年， 再逐步推开，及时研究解决工作中遇到的问题，确保本意 见顺利实施。国务院办公厅insurancesystemandenhancethepeoplesenseofgain,happ
37、iness,andsecurity,whichisdirectlyrelatedtothevitalinterestsofallparticipants.Allregionsshallstrengthenleadership,makedetailedarrangements,widelypublicize,andpromotetheimplementationoftherelevantworkinastableandorderlymanner.Allrelevantdepartmentsshall,accordingtothedivisionofduties,formulatespecific
38、policiesandmeasuresforimplementingtheseOpinions,andmakeconcertedeffortsandcloselycooperatewitheachothertoguidelocalgovernmentsandrelevantfinancialinstitutionstoconducttherelevantworkeffectively.TheMinistryofHumanResourcesandSocialSecurityandtheMinistryofFinanceshallstrengthenguidanceandcoordination,
39、implementtheseOpinionsstepbystepinlightoftheactualcircumstances,conductthepilotprograminsomecitiesforoneyearandthengraduallypromotetheimplementationoftheseOpinions,andpromptlyconductresearchandresolveproblemsencounteredinwork,soastoensurethesmoothimplementationoftheseOpinions.GeneralOfficeoftheStateCouncilApril8,20222022年4月8日
