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Announcement of the Ministry of Finance and the State Taxation Administration on Policies Regarding the Pre-tax Deduction of Handling Charges and Commissions Incurred by Insurance Enterprises [Effective]
财政部、税务总局关于保险企业手续费及佣金支出税前扣除政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Policies Regarding the Pre-tax Deduction of Handling Charges and Commissions Incurred by Insurance Enterprises 

财政部、税务总局关于保险企业手续费及佣金支出税前扣除政策的公告

(Announcement No. 72 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第72号)

The policies regarding the deduction of handling charges and commissions incurred by insurance enterprises before the payment of enterprise income tax are hereby announced as follows: 现就保险企业发生的手续费及佣金支出企业所得税税前扣除政策公告如下:
I. The handling charges and commissions incurred by an insurance enterprise related to its business activities, which do not exceed 18% (including the figure itself) of the balance after deducting surrender values, among others, from the total insurance premium income in the current year, are allowed to be deducted in the calculation of the amount of taxable income, and the excessive part is allowed to be carried forward to the subsequent years for deduction.   一、保险企业发生与其经营活动有关的手续费及佣金支出,不超过当年全部保费收入扣除退保金等后余额的18%(含本数)的部分,在计算应纳税所得额时准予扣除;超过部分,允许结转以后年度扣除。
II. Other matters concerning the pre-tax deduction of handling charges and commissions incurred by insurance enterprises shall remain governed by the relevant provisions of Articles 2 through 5 of the Notice by the Ministry of Finance and the State Taxation Administration of Policies Regarding the Pre-tax Deduction of Handling Charges and Commissions Incurred by Enterprises (No. 29 [2009], MOF). Insurance enterprises shall establish and improve the relevant administration system for handling charges and commissions, and strengthen the ledger administration for the carryforward and deduction of handling charges and commissions.   二、保险企业发生的手续费及佣金支出税前扣除的其他事项继续按照《财政部 国家税务总局关于企业手续费及佣金支出税前扣除政策的通知》(财税〔2009〕29号)中第二条至第五条相关规定处理。保险企业应建立健全手续费及佣金的相关管理制度,并加强手续费及佣金结转扣除的台账管理。
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