2024年度企业所得税汇算清缴专题（九保险业，十股权投资企业）

Core Viewpoint - The article discusses the tax deduction policies for various types of insurance premiums and expenses that companies can claim under corporate income tax regulations in China, emphasizing the conditions and limits for these deductions. Group 1: Basic Social Insurance Deductions - Companies are allowed to deduct basic social insurance contributions such as pension, medical, unemployment, work injury, and maternity insurance within the prescribed limits [4][5][6]. Group 2: Supplementary Insurance Deductions - Supplementary pension and medical insurance premiums paid by companies for all employees can be deducted up to 5% of the total employee wages; amounts exceeding this limit are not deductible [4][11]. Group 3: Special Occupational Insurance - Premiums for personal safety insurance for special occupational workers are deductible according to national regulations [5]. Group 4: Business Travel Insurance - Companies can deduct personal accident insurance expenses incurred by employees during business travel [6]. Group 5: Property and Liability Insurance - Premiums paid for property insurance and liability insurance (such as employer's liability and public liability) are also deductible [8][9]. Group 6: Banking Sector Deductions - Banking institutions can deduct deposit insurance premiums calculated at a rate not exceeding 0.0016 of the deposits [9]. Group 7: Insurance Industry Specifics - Insurance companies can deduct commission and handling fees related to their business activities, limited to 18% of the net premium income after deducting refunds [13]. Group 8: Investment Taxation - The article outlines tax implications for investments, including cash and non-cash payments, and specifies that costs related to investment assets cannot be deducted during the holding period but can be deducted upon transfer [18][20]. Group 9: Income Recognition and Tax Exemption - Income from dividends and bonuses from equity investments is recognized based on the decisions made by the investee's shareholders, with certain exemptions for qualified resident enterprises [21]. Group 10: Transfer of Equity - The timing for recognizing income from equity transfers is specified, along with the treatment of costs associated with the transferred equity [23][24].