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近年来,企业购买财产保险以及为员工购买人身保险日渐风行,保险费支出亦成为企业成本、费用支出的重要组成部分。自营改增试点全面推行,涉及保险行业而言,保险人和投保人的会计核算和税务处理都发生了质的变化。此外,财政部、国家税务总局先后发文明确了银行业金融机构缴纳的存款保险保费和企业差旅费中人身意外保险费支出的税前扣除问题。因此,营改增背景下,保险费税前扣除问题无疑成为2016年度汇算清缴的一个热点话题。
In recent years, the purchase of property insurance and the purchase of personal insurance for employees have become more and more popular. Insurance premiums have also become an important part of corporate costs and expenses. Self-employed increase pilot full implementation, involving the insurance industry, the insurer and policyholder accounting and tax treatment have undergone a qualitative change. In addition, the Ministry of Finance and the State Administration of Taxation issued a document that clarified the pre-tax deduction of deposit insurance premiums and personal accident insurance premiums paid by banking financial institutions. Therefore, under the background of the increase of camps, the deduction of premiums before tax will undoubtedly become a hot topic in the settlement and payment of 2016 accounts.