各省、自治区、直辖市和计划单列市国家税务局:为加强保险企业所得税的征收管理,结合保险企业退保业务的实际情况,现对保险企业发生的与退保业务相关的佣金支出所得税前扣除问题通知如下:一、保险公司退保业务发生之前已实际支付的与退保业务相关的佣金,准予在企业所得 State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities specifically designated in the State Plan: In order to strengthen the administration of the collection of income tax on insurance companies and deduct the deduction of commission income before the commission related to the surrender business in insurance companies, in the light of the actual conditions of the surrender business of insurance enterprises, The notice is as follows: I. The commissions actually paid by the insurance company before the surrender business are related to the surrender business shall be granted to the enterprise income