Record · chinatax
ACC. 900064749
Notice of the Ministry of Finance and the State Administration of Taxation on the Policy for Pre-tax Deduction of Enterprise Income Tax for Agricultural Catastrophe Risk Reserves of Insurance Companies
财政部国家税务总局关于保险公司农业巨灾风险准备金企业所得税税前扣除政策的通知
This document specifies the policy allowing insurance companies to deduct agricultural catastrophe risk reserves from their taxable income before calculating enterprise income tax.