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经研究,现将中国人民财产保险股份公司对奥运会保险服务赞助有关税收问题通知如下:一、对中国人民财产保险股份公司向北京奥组委提供的按照市场价格确认的保险服务等现金等价物的赞助支出,可以按照《财政部国家税务总局海关总署关于第29届奥运会税收政策问题的通知》(财税(2003)10号)第二条第四款的规定,以当年实际发生数在计算企业应纳税所得额时予以全额扣除。
After the research, we hereby notify the PICC Property and Casualty Company about the tax issues related to the sponsorship of the Olympic Insurance Services as follows: I. Sponsoring the PICC Property and Casualty Insurance Co., Ltd., a cash equivalent equivalent to the insurance services and other services provided to BOCOG according to market prices Expenditure can be calculated in accordance with the provisions of Article 2 (4) of the Circular of the General Administration of Customs of the State Administration of Taxation on the Tax Policies for the 29th Olympic Games (Cai Shui (2003) No. 10) The tax deduction should be fully deducted.