中国政策档案 Governance Archive HOLDINGS 223,918 · FONDS 106
Record · chinatax ACC. 900063329

Announcement of the State Taxation Administration on Issues Concerning the Pre-tax Deduction of Liability Insurance Premiums for Enterprise Income Tax

国家税务总局关于责任保险费企业所得税税前扣除有关问题的公告

Issuer
Date
2018-10-31
Instrument
announcement
Cited by
0
This document clarifies that premiums paid by enterprises for employer liability insurance, public liability insurance, and other liability insurance are allowed as pre-tax deductions for enterprise income tax, effective for tax filings from 2018 onward.
Full text · 原文 182 字
根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》有关规定,现就雇主责任险、公众责任险等责任保险有关税务处理问题公告如下: <br>   企业参加雇主责任险、公众责任险等责任保险,按照规定缴纳的保险费,准予在企业所得税税前扣除。 <br>   本公告适用于2018年度及以后年度企业所得税汇算清缴。 <br>   特此公告。<br> 国家税务总局 <br> 2018年10月31日