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各省、自治区、直辖市和计划单列市国家税务局、地方税务局:近接中国平安保险股份有限公司《关于我公司新开办的一年期以上返还性人身保险业务保费免征营业税的请示》(平保发[1998]283号),要求对该公司新开办的若干项一年期以上返还性人身保险业务取得的保费收入免征营业税。根据财政部、国家税务总局《关于对若干项目免征营业税的通知》([94]财税字第002号)的有关规定,经研究,决定对中国平安保险股份有限公司及各地分公司新开办的下列险种免征营业税:一、普通人寿险(一)平安如意女性两全保险(利差返还型)(二)平安全福保本终身保险(利差返还型)(三)平安福寿两全保险(利差返还型)
The State Administration of Taxation and the Local Taxation Bureau of each province, autonomous region, municipality directly under the Central Government and the city specifically designated in the state plan: “The Request for Instructions on the Exemption of Business Taxes on Premiums of Returned Sex Insurance Business Newly Opened by our Company in Ping An Insurance Co., Ltd.” (Ping An Insurance [1998] No. 283), requiring the business tax to be exempt from the premium income obtained by the Company in the newly-opened return life insurance business of more than one year. According to the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Exempting Business Taxes on Certain Projects ([94] Cai Shui Zi No. 002), upon research, it was decided to newly set up a new insurance business for Ping An Insurance Co., Ltd. and branches in various places The following types of insurance are exempt from business tax: First, ordinary life insurance (a) safe wishful female two full insurance (spread back type) (b) Ping An Fu bao life insurance (spread back) Spreadback return type)