<form id="ljdbj"></form>

      <form id="ljdbj"></form>
      <sub id="ljdbj"></sub>

      <noframes id="ljdbj">

      會計實訓:2019年1月1日起執行保險企業手續費及傭金支出稅前扣除政策

      來源:環球網校 發布時間:2019-05-29 17:01:14 點擊量: 分享:

      財政部 稅務總局

      關于保險企業手續費及傭金支出稅前扣除政策的公告

      財政部 稅務總局公告2019年第72號

      現就保險企業發生的手續費及傭金支出企業所得稅稅前扣除政策公告如下:

      一、保險企業發生與其經營活動有關的手續費及傭金支出,不超過當年全部保費收入扣除退保金等后余額的18%(含本數)的部分,在計算應納稅所得額時準予扣除;超過部分,允許結轉以后年度扣除。

      二、保險企業發生的手續費及傭金支出稅前扣除的其他事項繼續按照《財政部 國家稅務總局關于企業手續費及傭金支出稅前扣除政策的通知》(財稅〔2009〕29號)中第二條至第五條相關規定處理。保險企業應建立健全手續費及傭金的相關管理制度,并加強手續費及傭金結轉扣除的臺賬管理。

      三、本公告自2019年1月1日起執行。《財政部 國家稅務總局關于企業手續費及傭金支出稅前扣除政策的通知》(財稅〔2009〕29號)第一條中關于保險企業手續費及傭金稅前扣除的政策和第六條同時廢止。保險企業2018年度匯算清繳按照本公告規定執行。

      特此公告。

      財政部 稅務總局

      2019年5月28日

      以上內容是會計實訓:2019年1月1日起執行保險企業手續費及傭金支出稅前扣除政策,更多賬務處理請點擊“免費下載”按鈕下載。

      課程免費試聽
      826彩票 www.3157m.com | 554fq1.com | www.215252.com | www.52062w.com | www.517075.com | 82509.com | www.tk446.com | www.10999n.com | www.ch8977.com | oo44442.com | vv9798.com | www.5966vvv.com | www.29178f.com | bet99949.com | www.ag3131g.com | www.b35ss.com | www.653546.com | 69445588.com | www.amdc0005.com | www.22603.cc | 8747.com | www.hg4118.com | www.vip8313.com | 168cp-y.com | 500000312.com | www.155417.com | www.371o.cc | xpj44444.vip | www.zsdl9.com | www.68993262.com | 7552.com | www.8814b8.com | www.4520044.com | 4260022.com | 99111ss.com | www.957938.com | www.669by.com | 3662yh.com | www.77537y.com | www.s98478.com | 7744aaa.com | 1077iii.com | www.5446ww.com | www.493600.com | 2824.cc | www.aobo9999.com | www.513477.com | 8685050.com | www.q9478.com | www.hy2522.com | mry04.com | www.2323006.com | www.3890u.com | 118888l.com | www.cn0013.com | 4774j.com | www.bwinyz21.com | aoyu22.com | 88903838.com | www.9552168.com | 58802k.com | www.amzr33.com | www.6364k.com | zx4212.com | www.40566.com | www.809699.com | 001122335.com | www.rycp163.com | www.178326.com | 5443jj.com | www.52062o.com | 3788m.com | www.h7788p.com | www.81520l.com | 3122bcom | www.zgr111.com | www.262918.com | feicai0813.com | www.57777.am | 5622w.com | www.jcbo13.com | www.178532.com | 5446cc.com | www.16065k.com | 8989883.com | www.i948i.com | www.202880.com | ag81679.com | www.a773776.com | 7616.net | www.00778v.com | 555.bcbm555.com | www.18933i.com | www.915776.com | dh2267.com | www.4833044.com | 7501122.com | www.88166i.com | y6880.com | www.yh22778.com | www.877719.com | 9995m.cc | www.5086x.com | 7720r.net | www.jsc0044.com | 2012bet88.com | www.dzcp8888.com | 06385656.com | www.7415ss.com | 2247hh.com | www.89928.com | www.191059.com | www.bet926.com | www.833585.com | 3616j.com | www.5091n.com | 3121uu.com | www.80065r.com | 00rr8332.com | www.80767d.com | 3552w.com | www.50dh.cc | 3890.com | www.16065x.com | 55967q.com | www.1466x.com | 61653e.com | www.3775y.com | n14666.com | www.55676m.com | g40033.com | www.hg5029.com | 9506x.com | www.681182.com | 4591001.com | www.hg0081.com | 4590cc.com | www.556350.com | 58537777.com | www.9149q.com | 908080c.com | www.916733.com | www.788698.com | www.318187.com | www.770444.com | qq7742.com | www.681378.com | qq7703.com | www.baifu35.com | 3967w.com | www.p1432.com | 2214hh.com | www.hg20.com | 50128a.com | www.624880.com | www.js9969.com | loopsoft.org | www.bet63t.com | 3568kk.com | www.ylylc07.com | 99151x.com | www.c5906.com | www.39695l.com | www.60007v.com | www.pi111.com | 3614k.com | www.hg194.com | s8009.com | www.hx1115.com | www.e4737.com | 2822828228.com | www.yh99866.com | 111122ss.com | www.53900c.com | www.yh8005.com | www.188975.com | www.1122333.com | 0747gg.com | www.954321a.com | bet35365j.com | www.251750.com | www.jjjj009.com | 83138x.com | www.3978r.com | www.ssd1117.com | www.29277v.com | www.85857d.com | 4340w.com | www.7793v.com | www.7025r.com | 998l.cc | www.2997774.com | 33115v.com | www.235361.com | www.79500l.com | 54146677.com | www.709812.com | www.ca338.com | 37111j.com | www.89338.com | www.a88008.com | bb0666.com | www.98698q.com | jing26.com | www.799657.com | www.49522.com | 0446b.com | www.73gcw.com | www.567878.com | dh0638.com | www.1035c.com | www.amjs95.com | 65560066.com | www.760170.com | www.c668ln.com | c61653.com | www.498166.com | www.57800k.com | 1077fff.com | 403237.com | www.3678.com | www.8694q.com | 15a5.net | www.ct8866.com | www.16602g.com | 6944411.com | www.225779.com | www.91779r.com | www.b6868.com | 华人888.com | www.65707w.com | www.hc8888.com | 3788nn.com | www.569080.com | www.mgm868009.com | spj09.com | 150055.com | www.80065n.com | www.36225.com | 8037a.com | www.112028.com | www.63606j.com | www.vns3n3.com | 4018ii.com | www.986656.com | www.9c345.com | 55818l.com | 11422s.com | www.33112p.com | www.jjjj006.com | 0747jj.com | 88051.net | www.3552h.com | www.caipioa33.com | 2443b.com | 0270098.com | www.0014h.com | www.x55.com | www.k8.com | f465.com | www.153946.com | www.0343.com | www.331.cc | 69990v.com | 7605m.com | www.335324.com | www.0343a.com | www.tk355.com | 7989j.com | js66.com | 23233u.com | www.50074b.com | www.365099.bet | www.76543e.com | 7508e.com | xinpj1600.com | www.784782.com | www.99094r.com | www.4866a90.com | cp11993.com | quannengsoft.cn | www.035059.com | www.50732g.com | www.7893w36.com | www.pj05.com | www.6033f.com | m69.com | 5369p.com | www.914906.com | www.88599.com | www.35155.com | www.560404.com | bwin8h.com | x48f.com | 61320000.com | www.140018.com | www.2373y.com | www.m99365.com | www.yh98mm.com | www.3xinhao.com | 192222.com | 6999002.com | c1429.com | www.506921.com | www.66653k.com | www.2021f.com | www.725558.com | www.hg226.com | 22556q.com | 9646k.com | 8510.com | www.566897.com | www.66376f.com | www.73990x.com | www.635365.com | www.20x0048.com | 55uu8332.com | hg792.com | 00228.com | 33318w.com | www.716997.com | www.7239v.com | www.4996fs.com | www.rrrr0023.com | www.wl6666.cc | www.un222.com | 88442007.com | 36405544.com | 2060044.com | 0812h.com | www.259989.com | www.960106.com | www.61233t.com | www.880478.com | www.1064f.com | www.103111.com | www.93yh.cc | www.280280.com | owlsllzv.cn | 4340q.com | 3066ggg.com | 32212s.com | 5509m.com | 3648.net | 2618w.com | www.196063.com | www.996732.com | www.gen08.com | www.55228j.com | www.997746.com | www.40288a.com | www.282654.com | www.55545o.com | www.318418.com | www.s874.vip | www.vns9n9.com | www.11012.app | www.h7788w.com | www.629554.com | 80892nn.com | 5005b.com | feicai0411.com | 22299bb.com | 00zz8331.com | 3522jj.com | 11bb8332.com | 7r3777.com | 3522hh.cc | b8159.cc | chenyinliang.com | 998r.cc | 202365.com | 33382gg.com | 4270ww.com | 365225b.com | bb3189.com | 7196zz.com | www.xjs8893.com | www.agg066.com | www.2836536365.com | www.yh6979.com | www.4625q.com | www.w1525.com | www.240av.com | www.667686.com | www.66442.com | www.20199oo.com | www.55545a.com | www.4996nn.com | www.xpj66123.com | www.3978c.com | www.33358c.com | www.c6186.com | www.379477.com | 79964d.com | 500000531.com | 0234f.com | 83138m.com | 22207w.com | 5443r.com | 65005p.com | www.4759qq.com | www.362822.com | www.092365.com | www.751cp44.com | www.115527c.com | www.9996yy.com | www.33588j.com | www.628846.com | 99589o.net | 56787ii.com | x48m.com | 8988k.com | 18775x.com | www.2061368.com | www.888365q.com | www.10999b.com | www.1100ra8.com | www.64040.com | www.358939.com | 655yh.com | gh7105.com | 444b9.com | 6033z.com | www.026319.com | www.27363g.com | www.abc3588.com | www.055.la | www.062566.com | q2894.com | mmm5682.com | 364830.com | www.4938e.com | www.4694o.com | www.pj99z.com | www.866269.com | 8294c.com | 496.se | yh888f.com | www.330099y.com | www.00772i.com | www.89894r.com | www.342577.com | 3089e.com | 4196f.com | www.333222r.com | www.303365.com | www.yh08118.com | www.890732.com | 3009k.com | 55323r.com | www.1869j.com | www.138555.com | www.68365g.com | www.719969.com | 2127k.com | v2299.com | www.8124l.com | www.rycp167.com | www.bet73z.com | www.310657.com | 2147006.com | 5429d.com | www.j3566.com | www.954321z.com | www.324577.com | feicai0598.com | 3169b.com | www.b948b.com | www.xpj68.com | bet888000.com | 463t8.com | www.4763228.com | www.dd55826.com | www.9818c.cc | b01311.com | 2268.com | www.308076.com | www.8667b.com | 3936e.com | 11989n.com | www.01.bet | www.35918h.com | 3016vvv.com | 655661177.com | www.66667666.com | www.xy52.cc | 30007d.com | 110770.com | www.449msc.com | www.22603.cc | 6647o.com | www.ylhg6868.com | www.91779a.com | www.739366.com | 06381818.com | www.2k604.com | www.8877kcd.com | www.087079.com | 50067b.com | www.x8882.com | www.65707y.com | jixiang17.com | www.8520h.com | www.80188x.com | www.504377.com | hjcp3.com | www.www-26499.com | www.15010.cc | 11005x.com | www.21365pp.com | www.99094g.com | 65005j.com | 9995m.cc | www.4521i.com | www.038909.com | 3522g.vip | www.138cpv.com | www.916733.com | 92266i.com | www.5349.com | www.c3518.com | 8569811a.com | www.569369.com | www.07929.cc | ts698.com | www.070977.com | www.996546.com | 2359933.com | www.668cp55.com | www.542676.com | xue9999.com | www.988505.com | www.hr5888.com | www.36166f.com | p66607.com | www.hg7938.com | 97297d.com | www.hy5504.com | www.yl66636.com | www.53911a.com | www.28281app.com | 3550r.com | www.008.vip | www.789.lfjdg.top | www.53900a.com | www.aobo9999.com | 8037ss.com | www.12455j.com | www.pjbeijing.com | 90307a.com | www.7415cc.com | bbinsupport.com | www.15355q.com | www.00618u.com | hhh5144.com | www.v88136.com | a3672.com | www.936271.com | www.24075.com | 8381o.com | www.0194007.com | www.hd1239.com | 74395555.com | www.704902.com | am4848.cc | www.257015.com | www.604700.com | 3679vv.com | www.den00.com | www.07991.com | 0485n.com | www.33068.cc | www.ffvns.com | 4776611.com | www.5086j.com | www.532156.com | 2544411.com | www.1368b.cc | www.xh6666.com | lc99a.com | www.1035l.com | www.ok49.com | xpj8182.cc | www.5854l.cc | www.7646.com | 4156.com | www.590761.com | www.410083.com | yh8899.bet | aobo43.com | www.60886l.com | www.81866m.com | 83377c.com | www.b79839.com | www.58777d.com | 37688p.com | www.c5617.com | www.d444.com | 5309z.com | huangguanwang6.com | www.885608.com | www.hg990077.com | x9186.com | www.3479aa.com | www.4499666.com | 08820088com | 6hcc44.com | www.86339u.com | www.8124j.com | 55331s.com | www.if57.com | www.3306132.com | lp06.com | 3938hh.com | www.86267w.com | www.hg8562.com | j2146.com | 79964.com | www.065915.com | www.55268ss.com | 4556v.com | www.452820.com | www.513950.com | www.d32126.cc | y7742.com | www.685044.com | www.00778r.com | www.8124y.com | 69445555.com | www.390006.com | www.63606k.com | www.39695g.com | 4461y.com | www.186756.com | www.55676j.com | www.h70717.com | be9458.com | 3121aa.com | www.71233r.com | www.1666888.cc | 2543009.com | 6423n.com | www.844689.com | www.3066zz.com | www.55268tt.com | 3846e.com | 884192.com | www.208339.com | www.drf0432.com | xpj88877.com | 66300vip04.com | www.622207.com | www.siji07.com | www.hg7803.com | 86811f.com | hg8355.com | www.55yfa.com | www.c1432.com | www.88837x.com | hg873.com | 6363uu.com | www.77clf.com | www.1754c.com | www.yh8352.com | vn65033.com | g15666.com | www.qucw7.com | www.4996tj.com | www.lianhua1.com | js75ee.com | 10050535.com | www.232775.com | www.90wb.top | www.3737.cc | www.28758y.com | js84.com | 500.af | www.371t.cc | www.07679e.com | www.359812.com | www.50061b.com | 3566cc.com | 00773o.com | www.qucp8.com | www.637907.com | www.2004m.com | www.vns993.cc | 35222a.com | bet365ok02.com | www.524277.com | www.88266p.com | www.v4v5v6.com | www.539suncity.com | 3078z.com | 36408866.com | 9068q.com | www.381110.com | www.72211.com | www.57800a.com | www.g32365.com | www.86611z.com | 98955k.com | 454691.com | www.426689.com | www.26299h.com | www.56011k.com | www.5504c.com | www.2846x.com | 2613y.com | fxc008.com | 2292958.com | 619579.com | www.ya390.com | www.3775i.com | www.cp67771.com | www.83008e.com | www.0222hg.com | 80850dd.com | 3822t.com | 566670000.com | www.399130.com | www.8039o.com | www.6939t.com | www.925713.com | www.767613.com | www.pj7666.com | podyl.com | 55331f.com | 36400066.com | hjdc678.com | 6830.com | www.550434.com | www.66yfz.com | www.ee563.com | www.ff4625.com | www.sha0022.com | www.336rrrr.com | www.suncity553.com | www.7720h.com | 33225156.com | 3258.com | x55.am | 88304q.com | 3467v.am | 10050532.com | www.098286.com | www.607212.com | www.jcai3.com | www.32123c.com | www.xy52.cc | www.567111.net | www.468860.com | www.sha0033.com | www.yzcp2025.com | www.88ff88.com | www.3l94.com | www.585kk.com | www.570907.com | www.777444s.com | www.1111jsc.com | 08dd.cc | 02888722.com | bopaihang.com | 550111i.com | 77606w.com | 3868.cc | b82365.com | sjg001.com | 9411vip.com | 3126578.com | 3136ww.com | qp168.shsxiwl.cn | 635120.com | 588hhh.cc | kkk5682.com | 02489.com | 8381k.com | www.43131c.com | www.196309.com | www.383897.com | www.313055.com | www.301871.com | www.133902.com | www.177888.com | www.51515i.com | bwin8x.com | 99567k.com | gemevog.com | www.057452.com | www.210793.com | www.038909.com | 11018s.com | sbd023.net | 66885002.com | 35aa.vip | cz1366.com | 0698b.com | 111122ff.com | 4441779.com | 27365c.com | 4997p.com | 69448866.com | 7555w.com | fuli1.com | 23800v.com | 7935p.com | www.56733m.com | www.yl554455.com | www.358888f.com | www.hg8041.com | www.654234.com | www.tyc878.com | www.3846x.com | www.66hg6.com | www.80188q.com | www.8905f.com | www.5856869.com | www.50026m.com | www.500vp.com | www.606530.com | www.53911a.com | 5856u.com | 3679qq.com | 2214z.com | 32126m.net | 33115z.com | www.9374x.com | www.ljw037.com | www.087hg.com | www.soxi588.com | www.j32939.com | www.69567b.com | www.bet63.com | www.3478j.cc | www.371477.com | 3y9944.com | 78111199.com | baijiaboylc6.com | 112a.net | www.cr508.com | www.21819q.com | www.751cp22.com | www.38775mm.com | www.87668h.com | www.799481.com | hg15515.com | 6033g.com | 2324hhh.com | d8501.com | www.9996hh.com | www.lu8810.com | www.79095q.com | www.71399p.com | www.665771.com | 228888v.com | g2649.com | 060785.cn | www.653505.com | www.22997.com | www.00778z.com | www.89894j.com | www.655013.com | 188qq333.com | 86811pp.com | 8036ww.com | www.yl66636.com | www.109016.com | www.31468.com | www.941718.com | 7874.com | 0886.com | 44zz8331.com | www.vns78999.com | www.06617a.com | www.81233s.com | www.466518.com | 0698b.com | 2490m.com | www.xhtd68.com | www.0010013.com | www.97828p.vip | www.c5619.com | xpj99.am | 222092.com | www.sjs05.com | www.12102.com | www.56011t.com | www.hy5755.com | tt6823.com | 09266333.com | 3644v.com | www.0777msc.com | www.60886x.com | www.36788b.com | 3616.com | 3568q.com | www.6033i.com | www.520008.net | www.4102c.com | www.983480.com | 7tyc.me | 3685y.com | www.09569n.com | www.77658xx.com | www.2875d.com | 4js345.com | 4107j.com | www.777444b.com | www.tyc2633.com | www.9356q.com | js345a.com | 3890g.com | www.28758q.com | www.7415b.com | www.26163q.com | xifuny.com | 36408855.com | www.617705.com | www.5446zz.com | www.2109t.com | 52599p.com | 2078z.com | www.585kk.com | www.189a56.com | www.336440.com | w9620.com | www.yl78776.com | www.808888u.com | www.98528e.com | 2709q.com | t8705.com | www.xpj66989.com | www.v09738.com | www.54400a.com | 4011.cc | www.vinisi06.com | www.63606f.com | www.376513.com | 912567.com | www.h7788g.com | www.0600p.cc | www.364277.com | 4107u.com | www.09569l.com | www.110589.com | www.506739.com | y7064.com | www.ydb01.com | www.a201879.com | bwin990.co | 5350c.com | www.zr6668.com | www.8084.com | 50028866.com | z92266.com | www.335217.com | www.588yc.com | 4288a.com | www.yh8210.com | www.m.195668.com | www.099323.com | hjcp114.com | www.xpj6238.com | www.8084.com | 272uu.net | 333ths.com | www.71071z.com | www.577513.com | 57157v.com | www.xpj5003.com | www.96386b.com | 78119900.com | www.xpj8888.cc | www.245252.com | www.103380.com | 00774ff.com | www.hg2286.com | www.371d.cc | mayait.cn | www.964808.com | www.4923c.com | 313989.com | www.k88883.com | www.86339x.com | www.043552.com | 80850a.com | www.j32939.com | www.507670.com | 089776.com | www.817711.com | www.022hb.cc | 78782325.com | www.o5448.com | www.3416j.com | 6261qq.com | www.645886.com | www.3668s.com | 83138x.com | www.9f33.com | www.5086z.com | 69440055.com | www.080678.com | www.vt34.com | 9068mm.com | www.095889.com | www.766898.com | 3846x.com | www.bet365zh.com | www.705059.com | mg0500.cc | www.pp55826.com | www.460689.com | g2383.com | www.1754w.com | www.115669.com | 88740b.com | www.836bbb.com | betvictor98.com | www.sun000.com | www.xy52.com | 8438000.com | www.xj6633.com | www.816830.com | 11683311.com | www.9478.com | www.29178a.com | www.dfs997.com | www.bd2019b.com | 66185.com | www.betwd2.com | www.976821.com | 00cc8331.com | www.4996xm.com | 2334dh.com | www.2846u.com | www.555xm.cc | 9339999y.com | www.99mgm777.com | p2894.com | www.55268ll.com | www.32123x.com | 66671w.com | www.u69096.com | aobo88888.com | www.0860t.com | www.99yfa.com | 3522v.vip | www.40288b.com | 2247d.com | www.85413.com | www.662358.com | 8905f.com | www.h3658.com | feicai0552.com | www.76773.com | baifucp11.com | www.pjbet888.com | www.5441u.com | bet28s.com | www.xpj8.net | 22115003.com | www.934498.com | www.202419.com | www.32126f.net | www.ya939.com | 32250.com | www.scfyou.com | 3242x.com | www.8hg6668.com | 89777z.com | www.hg2312.com | www.312660.com | www.323006.com | www.995sj.com | 2698b.com | www.sx13997.com | 838388h.com | www.7415i.com | 45638.com |