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财税[2013]81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:经国务院批准,对保险保障基金继续予以税收优惠政策。现将有关事项明确如下:一、对中国保险保障基金有限责任公司(以下简称保险保障基金公司)根据《保险保障基金管理办法》(以下简称《管理办法》)取得的下列收入,免征企业所得税:1.境内保险公司依法缴纳的保险保障基金;2.依法从撤销或破产保险公司清算财产中获得的受偿收入和向有关责任方追偿所得,以及依法从保险公司风险处置中获得的
Ministry of Finance (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: With the approval of the State Council, the insurance protection fund will continue to be granted the preferential taxation policy by Cai Shui [2013] No. 81. All provinces, autonomous regions, municipalities directly under the Central Government, The relevant matters are hereby clarified as follows: 1. The following incomes obtained by China Insurance Funds Protection Co., Ltd. (hereinafter referred to as “the Insurance Protection Fund Company”) under the “Measures for the Administration of Insurance Funds” (hereinafter referred to as the “Administrative Measures”) are exempt from corporate income tax : 1.Insurance insurance fund paid by the domestic insurance company according to law; 2.Received income obtained from the liquidation of the bankrupt company or bankruptcy insurance company according to law and recovery of income from the relevant responsible party, and according to the law obtained from the insurance company risk disposal