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12月3日召开的国务院常务会议决定将目前已经到期的两项农业保险税收优惠政策延长至2016年12月31日,一是保险公司开展种植业、养殖业的保费收入,按90%计入企业所得税应纳税所得额;二是县域农村金融机构保险业收入减按3%征收营业税。
On December 3, the State Council executive meeting decided to extend the two preferential tax policies for agricultural insurance that have expired to December 31, 2016. The first is that premiums of insurance companies engaged in farming and aquaculture will be increased by 90% Income taxable income taxable income; the second is the county rural financial institutions insurance revenue minus 3% by business tax.