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In order to implement the "Opinions of the General Office of the State Council on Promoting the Development of Sky Bet app Pension" (Guoqi Fa [2022] No. 7)，Announcement on Sky Bet app income tax policies on Sky Bet app pensions is as follows:

a、From January 1, 2022，Profitted tax Sky Bet preferential policies for Sky Bet app pensions。In the payment link，Payment of Sky Bet app pension funds account，According to the limit standard of 12,000 yuan/year，Deductive deductions in comprehensive income or business income; in the investment link，Investment income counting into the Sky Bet app pension funds account will not be levied for Sky Bet app income tax for the time being;，Sky Bet app pension received by individuals，Do not join the comprehensive income，Sky Bet app income tax is calculated at a 3%tax rate alone，The tax it paid is included in "salary、Salary income "project。

2、Personal payment to enjoy the discount of pre -tax deduction for tax，Deduction vouchers issued by personal pension information management service platform as tax deduction credentials。Get salary and salary income、The income obtained by the reward of personal income tax for the pre -deduction of the cumulative pre -deduction method，Its payment can be selected to deduct in the limited standard when the pre -deduction prepaid or the following year's payment is settled。Select the pre -deducted prepaid，The relevant vouchers should be provided to the withdrawal unit。The Sky Bet app withdrawal unit shall be in accordance with the relevant requirements of this announcement，Apply for tax deductions for taxpayers。Obtained other labor remuneration、Draft remuneration、Cangible use fee and other income or business，Its payment is deducted according to the limit standard at the time of settlement in the next year。When individuals receive personal pensions in accordance with regulations，Commercial banking institutions that are located from the city where the personal pension fund account is located deducted the personal income tax they should be paid。

3、The human resources and social security department and the tax department shall establish an information exchange mechanism，Exchange Sky Bet app pension tax -related information to the tax department through Sky Bet app pension information management service platform，and cooperate with the tax department to do a good job of relevant tax collection and management。

4、Commercial banks The relevant branches of commercial banks shall promptly apply for taxpayers of taxpayers who open Sky Bet app pension funds accounts at the bank in a timely manner.，Guarantee information is true and accurate。

5、Finance at all levels、Human Resources and Social Security、Sky Bet app 、Financial supervision and other departments should cooperate closely，Careful Organization Implementation，Difficulties and problems encountered during the implementation of this announcement，Timely report to the superior authorities。

6、The tax policy stipulated in this announcement will be implemented in Sky Bet app pension cities from January 1, 2022。

The list of Sky Bet app pensions cities is in conjunction with the Ministry of Human Resources and Social Security sky bet games online with the Ministry of Finance、The State Administration of Taxation will be released separately。Shanghai、Fujian Province、Suzhou Industrial Park and other areas that have implemented Sky Bet app tax deferred commercial pension insurance pilots，From January 1, 2022, it will be implemented in accordance with the tax policy stipulated in this announcement。

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Ministry of FinanceTaxation General Administration

November 3, 2022