Ministry of Finance and State Administration of Taxation, Announcement on the Policy for the Pre-tax Deduction of Handling Charge and Commission Expenditures by Insurance Enterprises

财政部、国家税务总局关于保险企业手续费及佣金支出税前扣除政策的公告

July 04, 2019 | BY

Susan Mok

Pre-tax deduction of insurance companies is clarified

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Issued: May 28, 2019

Effective: January 1, 2019

 

Main contents: The portion of the balance of an insurance enterprise's handling charge and commission expenditures incurred in connection with its business