All provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, finance departments (bureaus), local taxation bureaus, and finance bureaus of Xinjiang Production and Construction Corps:
The tax authorities and relevant insurance companies in some areas require that ordinary life insurance, endowment insurance and health insurance products with a new term exceeding 1 year (including 1 year, the same below) be exempted from business tax. After study, we hereby notify you as follows:
According to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Exemption from Business Tax for Certain Items ((94) Caishuizi No.002) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Exemption from Business Tax for Personal Insurance Business (Caishuizi [200 1] No.8), it is determined that the relevant insurance companies are eligible for tax exemption after examination.
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
February 2(nd), 2005
Attachment: List of Specific Insurance Products Exempted from Business Tax
I. China Insurance Co., Ltd. China Ping An Life Insurance Company of China Insurance Company
1, Ping An Group Term Life Insurance
2. Ping An Happiness Term Insurance (A)( 1999)
3. Ping An Happiness Term Insurance (B)( 1999)
4. Safe cornucopia old-age security (A)
5, cornucopia safe old-age security (b)
6. whole life insurance is a safe and intelligent life.
7. Peace, wisdom, wealth, life and whole life insurance (universal type, type B)
8 Ping An Additional Term Life Insurance (2000)
9. Old-age insurance (interest spread return type)
10, Ping An Ruyi 99 Group Annuity Insurance
1 1, one-year term life insurance for Ping An students.
12, Ping An Group's one-year term life insurance (9906)
13, ping an group critical illness insurance (section b)
14, group income guarantee insurance for hospitalization allowance for major diseases in Ping 'an
Two. China Pacific life insurance company
1, Red Sunflower Children's Pension Security
2. group annuityb
3. Managed group health insurance
4. Good old-age security (1)
5. Good old-age security (B)
6. Group life insurance (1June 1999)
7. Personal insurance for teachers and students' groups
8. Good old-age security (C)
9. Taiping Shi Sheng often issues endowment insurance (universal)
10, endowment assurance bonus (dividend type)
1 1, well-off family happiness permanent pension security (dividend type)
12, Century Red Pension Insurance
13, Ruiheng Enterprise Annuity Group Investment Linked Insurance
14, Hongfulai Annuity Insurance (A)
15, Hongfulai Annuity Insurance (Section B)
16, Hongfulai Annuity Insurance (Section C)
17, insurance money is converted into annuity insurance.
18, BBK adds additional endowment insurance.
19, Taiping Ankang Life Insurance (Section B)
20. Comprehensive insurance for rebate after study.
2 1, a happy life increases whole life insurance.
Three. China life insurance co., ltd.
1, China life insurance is converted into annuity insurance.
2. China Life Yongtai Group Annuity Insurance (dividend type)
3. China Life Insurance comes with permanent pension annuity insurance.
4. Endowment insurance is a happy home for China Life.
5. The happiness of China Life Insurance is accompanied by term life insurance.
6. China Life Antai Group Term Life Insurance (2004 Edition)
7. China Life Insurance Company Group Term Life Insurance (2004 Edition)
8. China Life Hongfeng Endowment Insurance (Dividend-sharing)
9. China Life Hongxi Annuity Insurance (dividend type)
10, China Life Yuxin Old-age Security (dividend type)
1 1, medical insurance for hospitalization expenses of China Life Kangyou (Type A)
12, medical insurance for hospitalization expenses of China Life Kangyou (Type B)
13, China Life Group Supplementary Medical Insurance (Type A)
14, China life group supplementary medical insurance (type b)
15, China life group critical illness insurance (2004 edition)
16, China life kangheng critical illness insurance.
17, China Life Insurance added Kangxin critical illness insurance.
18, China life plus Kangxin children's critical illness insurance.
Four. American International Assurance Company Limited Beijing Branch
L. AIA cancer disease insurance
2. AIA adds Ankang to guarantee critical illness insurance.
3. AIA has increased the endowment insurance, which is the century talent reserve of 18 years old.
4. AIA provides endowment insurance, 19 century talent reserve.
5. AIA adds the 20-year-old reserve pension security for century talents.
6. AIA attaches the century talent reserve of 2 1 year to the old-age security.
7. AIA has increased the endowment insurance, which is a century talent reserve with a history of 22 years.
8. AIA has increased the endowment insurance, which is a century talent reserve with a history of 23 years.
9. AIA has increased the endowment insurance, the 24-year-old century talent reserve.
10, AIA added the 25-year-old reserve endowment insurance for century talents.
1 1, AIA additional old-age security, 30-year-old century talent reserve.
12, AIA added Weishen critical illness insurance for 60 years old.
13, AIA added Defender's 65-year-old critical illness insurance
14, AIA defender's critical illness insurance
15, AIA Lidobo whole life insurance (universal)
16, AIA added Zhizunbao, exempting children from basic insurance premium and term life insurance.
17, AIA cornucopia old-age security (dividend type)
18, AIA Plus 18 years old premium-free term life insurance
19, AIA Plus 19 years old premium-free term life insurance
20 AIA additional twenty-year premium-free term life insurance.
2 1, AIA additional 2 1 year premium-free term life insurance
22 AIA attaches a 22-year premium-free term life insurance.
23 AIA attaches a 23-year premium-free term life insurance.
24. AIA adds 24-year-old premium-free term life insurance
25 AIA attaches a 25-year premium-free term life insurance.
26 AIA attaches 30-year premium-free term life insurance.
27. AIA Royal Disease Prevention Insurance
28. AIA Additional Cancer Insurance
29 AIA Century Talent Donation Insurance
30. AIA's five-year wealth management treasure guarantees the renewal of old-age security.
3 1, AIA Yangyibao 60-year-old pension security
32. AIA Yang Yibao's 65-year-old pension security.
Verb (abbreviation of verb) AIA Guangzhou Branch
1, AIA cornucopia old-age security (dividend type)
2. AIA Plus 18 year-old premium-free term life insurance.
3. AIA Plus 19-year-old premium-free term life insurance.
4. AIA adds twenty-year-old premium-free term life insurance.
5. AIA attaches 2 1 year premium-free term life insurance.
6. AIA attaches 22-year premium-free term life insurance.
7. AIA attaches 23-year premium-free term life insurance.
8. AIA attaches 24 years premium-free term life insurance.
9. AIA attaches 25 years premium-free term life insurance.
10, AIA adds 30-year-old premium-free term life insurance.
1 1, AIA Golden Key Mortgage Term Life Insurance
12, AIA added children's contract fee-free term life insurance.
13, AIA * additional term life insurance contract (* 10 years, 15 years, 20 years, 25 years, 22 years for children, 55 years for children and 60 years for children).
14, AIA guarantees whole life insurance with peace of mind.
15, AIA added Zhizunbao, exempting children from basic insurance premiums and term life insurance.
16, AIA premium-free supplementary contract (with AIA Jin Rui guaranteed annuity pension insurance)
17, AIA additional premium-free term life insurance (with 20PM attached)
18, AIA Ankang Bao old-age security
19, AIA added Ankang critical illness insurance.
6. China United Property Insurance Company
Group children's planned immunization health insurance
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Exemption from Business Tax for Refund Life Insurance Business of Insurance Companies for More than One Year
Caishui [2005] No.37
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
All provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, finance departments (bureaus), local taxation bureaus, and finance bureaus of Xinjiang Production and Construction Corps:
Some local tax authorities and related insurance companies require that ordinary life insurance, pension annuity insurance and health insurance products that have been newly opened by insurance companies for more than one year (including one year, the same below) be exempted from business tax. After study, we hereby notify you as follows:
According to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption from Business Tax for Some Projects ((94) Caishuizi No.002) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption from Business Tax for Personal Insurance Business (Caishuizi [200 1] No.8), we decided to obtain the insurance products of this insurance company after examination.
Attachment: List of Specific Insurance Products Exempted from Business Tax
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
March 2005 1 day
List of specific insurance products exempted from business tax
I. prudential life insurance co., ltd.
1, Xincheng additional family Pacific long-term critical illness insurance
2. Prudential attaches long-term critical illness insurance for children who walk with you.
3. Prudential additional policy holders are exempted from insurance premiums for a long time in critical illness insurance.
4. Prudential attaches "Creating the Future", moisturizes in advance and pays long-term critical illness insurance.
5. Prudential attached "Chu Yibao" to pay long-term critical illness insurance in advance.
6. Prudential will pay additional long-term critical illness insurance.
7. Prudential Additional Disability Assistance Long-term Health Insurance
8. Long-term critical illness insurance Prudential additional exemption premium.
Two. Ruitai life insurance company limited.
1, ruitai Wealth Project-Chuangfu Life Investment Linked Insurance
2. ruitai Wealth Project-Chuangfu Life Investment Linked Insurance (Elite Plan)
3. Pacific Antai Life Insurance Company Limited.
The treasure of healthy whole life insurance
2, additional health insurance hospitalization subsidy life-long medical insurance
3. Lucky whole life insurance
4. Additional child insurance premium-free term life insurance
5, additional hospitalization subsidy medical insurance
6, additional hospitalization compensation medical insurance
4. Tianan Insurance Company Limited
1, female Ankang disease insurance
2. Anti-cancer and Ankang disease insurance
3. Maternal and infant health insurance
4, SARS disease insurance
Verb (abbreviation of verb) Sino-Italian Life Insurance Company Limited
Sino-Italian Sunshine Group Annuity Insurance (Dividend Type)
6. China Life Insurance Co., Ltd. Guangdong Branch
Length Fuan insurance
2. Children's endowment insurance
3. Life Support Plan (1May 1996)
4. Incremental lifelong endowment insurance
5, pension repayment insurance (90 version of the Trial Measures)
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.