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关于保险保障基金有关税收政策问题的通知 中英文双语版
 

关于保险保障基金有关税收政策问题的通知

Circular on Issues concerning Taxation Policies on Insurance Protection Funds

财税[2016]10

201623

各省、自治区、直辖市、计划单列市财政厅(局)、国家税务总局、地方税务总局,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财产转让所得;

 

  3.捐赠所得;

 

  4.银行存款利息收入;

 

  5.购买政府债券、中央银行、中央企业和中央级金融机构发行债券的利息收入;

 

  6.国务院批准的其他资金运用取得的收入。

  

  二、对保险保障基金公司根据《管理办法》取得的下列收入,免征营业税:

 

  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。

 

  三、对保险保障基金公司下列应税凭证,免征印花税:

 

  1.新设立的资金账簿;

 

  2.在对保险公司进行风险处置和破产救助过程中签订的产权转移书据;

 

  3.在对保险公司进行风险处置过程中与中国人民银行签订的再贷款合同;

 

  4.以保险保障基金自有财产和接收的受偿资产与保险公司签订的财产保险合同。

 

  对与保险保障基金公司签订上述产权转移书据或应税合同的其他当事人照章征收印花税。

 

 四、除第二条外,本通知自201511日起至20171231日止执行。第二条自201511日起至金融业实施营业税改征增值税改革之日止执行。《财政部 国家税务总局关于保险保障基金有关税收问题的通知》(财税[2013]81号)同时废止。

 

Circular on Issues concerning Taxation Policies on Insurance Protection Funds

 

No. 10 [2016] of the Ministry of Finance

February 3, 2016

 

The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Public Finance Bureau of Xinjiang Production and Construction Corps:

With the approval of the State Council, the relevant preferential tax policies for insurance protection funds shall continue to be implemented. The relevant issues are hereby specified as follows:

1. China Insurance Security Fund Co., Ltd. (hereinafter referred to as “CISFC”) shall be exempted from paying enterprise income tax for the following incomes obtained by the company in accordance with the Measures for the Administration of Insurance Protection Funds (hereinafter referred to as the “Administrative Measures”):

 

1)      Insurance protection fund paid by domestic insurance companies in accordance with relevant laws;

2)      Receipts lawfully resulting from the disposal of assets in liquidation of revoked or bankrupt insurance companies and the receipts recovered from relevant parties according to laws, and the proceeds lawfully resulting from assets transfer in risk disposal by insurance companies;

3)      Receipts from donations;

4)      Interest income from deposits in banks;

5)      Interest income from government bonds and the bonds issued by Central Bank, Central Enterprises and Central Financial Institutions purchased by CISFC;

6)      Proceeds obtained from operation of other funds approved by the State Council.

 2. The following incomes obtained by CISFC in accordance with the Administrative Measures shall be exempt from business tax:

1) Insurance protection fund paid by domestic insurance companies in accordance with relevant laws;

2) Receipts lawfully resulting from the disposal of assets in liquidation of revoked or bankrupt insurance companies and the receipts recovered from relevant parties according to laws;

 3. For the following taxable vouchers, CISFC shall be exempted from paying stamp tax:

1) New fund accounting books;

2) Title transfer documents executed in the course of risk disposal and bankruptcy relief of insurance companies;

3) Re-loan contracts concluded with The People's Bank Of China, in the course of risk disposal of insurance companies;

4) Property insurance contracts concluded with insurance companies for own assets of insurance protection fund and the received assets resulting from compensation. 

 The other parties to the above title transfer documents and taxable contracts concluded by CISFC as one party shall be required to pay stamp tax in accordance with relevant regulations.

4. This circular shall be valid in the period from January 1, 2015 to December 31, 2017, except the Article 2 hereof. The Article 2 hereof is effective as of January 1, 2015, and remains valid till the date when the conversion from business tax to value-added tax is implemented in financial industry. The Circular of the Ministry of Finance and the State Administration of Taxation on Issues concerning Taxation on Insurance Protection Funds (No. 81 [2013] of the Ministry of Finance) shall be abolished simultaneously.