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财税[2010]77号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:经国务院批准,现对保险保障基金有关税收政策问题通知如下:一、对中国保险保障基金有限责任公司(以下简称保险保障基金公司)根据《保险保障基金管理办法》(以下简称《管理办法》)取得的下列收入,免征企业所得税:1.境内保险公司依法缴纳的保险保障基金;2.依法从撤销或破产保险公司清算财产中获得的受偿收入和向有关责任方追偿所得,以及依法从保险公司风险处置中获
Finance and Tax Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning: Cai Shui [2010] No.77 Finance Bureau of Xinjiang Production and Construction Corps: Notice of Relevant Tax Policies on Insurance Protection Funds with the State Council’s Approval As follows: I. Exemption of enterprise income tax on the following incomes obtained by China Insurance Protection Funds Co., Ltd. (hereinafter referred to as the “Insurance Protection Fund”) under the “Measures for the Administration of Insurance Funds” (hereinafter referred to as the “Administrative Measures”): 1. Domestic insurance 2. The insurance protection fund paid by the company in accordance with the law; 2. The compensated income obtained from the liquidation of the revoked or bankrupt insurance company according to law and the recovery of the income from the relevant responsible party, and the legal risk disposal from the insurance company according to law