涉税名词一起学 | 税前扣除系列（14）保险费支出中的各类保险扣除标准有何差异？

Core Viewpoint - The article discusses the tax deductibility of various types of insurance expenses that companies can claim, specifically focusing on social insurance and commercial insurance, highlighting which are deductible and which are not [6][11]. Group 1: Tax Deductible Insurance Expenses - Companies can deduct basic social insurance expenses such as basic pension insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance, and housing provident fund as per the regulations set by the State Council or provincial governments [6][11]. - Supplementary pension and medical insurance paid by companies for employees are also deductible within the limits set by the relevant financial and tax authorities [6][11]. Group 2: Non-Deductible Insurance Expenses - Commercial insurance premiums paid by companies for investors or employees are not deductible, except for specific cases such as personal safety insurance for special occupational workers as defined by national regulations [8][11]. - An example provided illustrates that a company can deduct a total of 2.15 million yuan in insurance expenses, while 400,000 yuan in commercial insurance premiums cannot be deducted [11].