本文总结了财产保险业在企业所得税汇算过程中的扣除事项,并对政策不明晰、规定不配套的问题进行了相关分析与探讨。税前扣除事项是企业所得税年度汇算清缴的重点工作。能否准确把握好税前扣除政策,是准确进行企业所得税汇算清缴的关键。由于保险行业的特殊性,在实际工作中,仍有一些成本、费用所得税前列支的政策不够明确或政策间不相匹配,因此保险财 This article summarizes the deductions of the property and casualty insurance in the course of calculating corporate income tax, and analyzes and discusses the problems of unclear policies and regulations. Pre-tax deductions is the focus of annual income tax settlement. Whether the pre-tax deduction policy can be accurately grasped is the key to accurately carrying out the settlement and payment of enterprise income tax. Due to the particularity of the insurance industry, there are still some costs in actual work. The policies that are pre-fee income tax are not clear enough or the policies do not match each other. Therefore,