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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:根据保险市场的发展情况,为解决保险企业代理手续费税前扣除不足的问题,经研究,现对保险企业代理手续费支出税前扣除范围调整如下:从2003年1月1日起,保险企业开展业务支付的代理手续费,可在不超过当年本企业全部实收保费收入8%的范围内据实扣除。
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to the development of the insurance market, in order to solve the problem of insufficient deduction of agency fees before insurance enterprises As of the research, the scope of pre-tax deduction of agency fee expenses for insurance enterprises is adjusted as follows: From January 1, 2003 onwards, agency fees charged by insurance companies for conducting business payments may exceed the total premium income received by the enterprise for the year 8% of the actual deduction within the scope.