两部门发布关于保险合同准则转换有关企业所得税处理事项的公告

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced tax treatment matters related to the transition of insurance contract standards, effective from 2026 for companies adopting the new standards in 2025 or earlier [1][2]. Group 1: Tax Treatment for Insurance Contract Standards - Companies that first implement the insurance contract standards in 2025 or earlier will calculate corporate income tax based on these standards starting from 2026 [1][2]. - The cumulative impact of retained earnings from the first implementation of the insurance contract standards will be included in the taxable income for 2026 at pre-tax amounts, or can be evenly distributed over five years starting from 2026 [1][2]. - Companies can choose between two methods for accounting for the difference between the taxable income calculated under the new standards and the previously reported taxable income, with the requirement that the chosen method must remain consistent and cannot be changed once selected [1][2].