Notice of the Ministry of Finance and the State Administration of Taxation on Policies Regarding Pre-Tax Deduction of Enterprise Income Tax for Insurance Company Reserve Expenditures
财政部国家税务总局关于保险公司准备金支出企业所得税税前扣除有关政策问题的通知
This document addresses the policy issues concerning the pre-tax deduction of enterprise income tax for reserve expenditures of insurance companies, providing guidance on tax treatment.