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      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。

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