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2009年8月21日财税[2009]110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:为积极支持解决“三农”问题,促进保险公司拓展农业保险业务,提高农业巨灾发生后恢复生产能力,根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》的有关规定,现对保险公司计提农业保险巨灾风险准备金企业所得税税前扣除问题通知如下:
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of each province, autonomous region, municipality directly under the Central Government, and city under separate planning: Finance and Tax Bureau of the People’s Republic of China on August 21, 2009 [2009] No. 110 “, To promote insurance companies to expand agricultural insurance business and improve the recovery of agricultural production capacity after catastrophe occurred, according to” The People’s Republic of China Enterprise Income Tax Law “and” People’s Republic of China Enterprise Income Tax Law, "the relevant provisions of the insurance company Accrued agricultural insurance catastrophe risk reserve Corporate Income Tax deduction notice as follows: