All employees who participate in the basic social insurance for urban employees or the basic social insurance for rural residents within the territory of China can join the individual pension system. After joining and making contributions to the individual pension, they can not only deduct the individual income tax but also use the money in the fund account to purchase investment products that meet the regulations. Then, is the investment income of the individual pension subject to a 3% tax? 

The Ministry of Human Resources and Social Security responded: According to the policy, when individuals withdraw their personal pensions, they are required to pay personal income tax at a rate of 3% on the withdrawal amount, without differentiating between the principal and investment returns.