Clarification of Value-Added Tax Policy for Export Goods Insurance in 2022

.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}<br> .TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:Arial;font-size:12pt;}<br> 财政部 税务总局公告2021年第 37 号<br> 　　现将出口货物保险有关增值税政策公告如下：<br> 　　一、自2022年1月1日至2025年12月31日，对境内单位和个人发生的下列跨境应税行为免征增值税：<br> 　　（一）以出口货物为保险标的的产品责任保险；<br> 　　（二）以出口货物为保险标的的产品质量保证保险。<br> 　　二、境内单位和个人发生上述跨境应税行为的增值税征收管理，按照现行跨境应税行为增值税免税管理办法的规定执行。<br> 　　三、此前已发生未处理的事项，按本公告规定执行；已缴纳的相关税款，不再退还。<br> 　　特此公告。<br> 　　 财政部 税务总局<br> 　　 2021年12月22日