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人身保险免征增值税问答速览
蓝色柳林财税室·2025-07-31 11:14

Group 1 - The article discusses the conditions under which pension annuity insurance must comply, emphasizing the importance of health insurance as a type of personal insurance that provides benefits due to health-related losses [3] - It outlines that only life insurance products with a term of more than one year, issued by insurance companies, are eligible for VAT exemption [3] - The article specifies that insurance agencies are not entitled to this VAT exemption policy [3] Group 2 - It details the necessary documentation that the head office must retain after the approval of insurance product filings, including the approval receipt from the financial regulatory authority, insurance terms, and rate tables [4] - The article warns that failure to retain required documentation may lead to tax penalties, late fees, and negatively impact tax credit ratings, potentially resulting in being targeted for tax audits [4] - It explains how insurance companies should handle input tax amounts after declaring exempt income, indicating that previously deducted input tax amounts must be adjusted accordingly [4]