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个人养老金税前扣除操作指引

  • 2025-11-14 16:15:02

当前，个人养老金制度已在全国包括成都在内的36个先行城市（地区）实施。个人养老金个税政策规定，对个人养老金实施递延纳税优惠政策。在缴费环节，个人向个人养老金资金账户的缴费，按12000元/年的限额标准，在综合所得或经营所得中据实扣除。为方便纳税人及时享受政策，税务部门进一步优化升级了个人所得税APP相关功能，具体如何操作？请看指引——

个人养老金扣除信息如何录入

个人所得税APP进一步优化“个人养老金扣除管理”功能，将原有“扫码录入”和“凭证录入”两种申报方式调整为“一站式申报”和“录入凭证申报”。“一站式申报”可通过人社部获取个人养老金缴费凭证信息，支持纳税人直接申报。操作步骤如下：
步骤一：登录个人所得税App，点击【服务】-【个人养老金扣除管理】功能，进入功能首页。
步骤二：点击【“一站式”申报（免下载凭证）】按钮，选择凭证查询条件，查询本人的个人养老金缴费凭证信息。
步骤三：同意授权后，进入扣除信息确认页面。
步骤四：确认信息无误后，针对点击【下一步】，进入选择申报方式页面。若凭证类型是“月度”，则纳税人可以选择“通过扣缴义务人申报”或“年度自行申报”；若凭证类型是“年度”，则纳税人仅可选择“年度自行申报”。
步骤五：点击【提交】，完成扣除信息提交。

个人养老金扣除信息查询

步骤一：登录个人所得税App，点击【办税】-【个人养老金扣除信息管理】功能，进入功能首页。点击【查看我的扣除信息】进入扣除信息列表。
步骤二：点击某一项信息后，进入该项信息详情页。可进行修改和作废。
步骤三：点击【修改】，可以修改扣除信息的申报方式。
步骤四：点击【作废】，可以作废本条扣除信息。作废后，可通过扣除信息列表下方的【查看已作废的扣除信息】进入查看已作废的扣除信息。
来源：成都税务
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  136. /yingpanguazai/ssd/ssd1/www/www.rcgz.com.cn/vendor/topthink/think-template/src/Template.php ( 46.61 KB )
  137. /yingpanguazai/ssd/ssd1/www/www.rcgz.com.cn/vendor/topthink/think-template/src/template/driver/File.php ( 2.41 KB )
  138. /yingpanguazai/ssd/ssd1/www/www.rcgz.com.cn/vendor/topthink/think-template/src/template/contract/DriverInterface.php ( 0.86 KB )
  139. /yingpanguazai/ssd/ssd1/www/www.rcgz.com.cn/runtime/temp/4ccc31682e91250e929c465cbfffcfa0.php ( 12.22 KB )
  140. /yingpanguazai/ssd/ssd1/www/www.rcgz.com.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000811s ] mysql:host=127.0.0.1;port=3306;dbname=rcgz;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000843s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000291s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 1 [ RunTime:0.000251s ]
  5. SELECT * FROM `fenlei` WHERE `fid` = 2 [ RunTime:0.000196s ]
  6. SELECT * FROM `fenlei` WHERE `fid` = 3 [ RunTime:0.000185s ]
  7. SELECT * FROM `fenlei` WHERE `fid` = 4 [ RunTime:0.000183s ]
  8. SELECT * FROM `fenlei` WHERE `fid` = 5 [ RunTime:0.000192s ]
  9. SELECT * FROM `fenlei` WHERE `fid` = 6 [ RunTime:0.000180s ]
  10. SELECT * FROM `fenlei` WHERE `fid` = 7 [ RunTime:0.000206s ]
  11. SELECT * FROM `fenlei` WHERE `fid` = 37 [ RunTime:0.000194s ]
  12. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000505s ]
  13. SELECT * FROM `article` WHERE `id` = 234533 LIMIT 1 [ RunTime:0.003518s ]
  14. UPDATE `article` SET `lasttime` = 1763736701 WHERE `id` = 234533 [ RunTime:0.006064s ]
  15. SELECT * FROM `fenlei` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000224s ]
  16. SELECT * FROM `article` WHERE `id` < 234533 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000503s ]
  17. SELECT * FROM `article` WHERE `id` > 234533 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000380s ]
  18. SELECT * FROM `article` WHERE `id` < 234533 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001459s ]
  19. SELECT * FROM `article` WHERE `id` < 234533 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.000949s ]
  20. SELECT * FROM `article` WHERE `id` < 234533 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.009563s ]
0.181387s