保险公司农业大灾风险准备金税前扣除

Group 1 - The article discusses the promotion of inclusive financial development through tax incentives for banking financial institutions and agricultural insurance companies [1][2]. - Agricultural insurance companies that receive premium subsidies from the government can deduct the disaster risk reserve from their taxable income, which is calculated based on a specified percentage of premium income [1][2]. - The calculation for the deductible disaster risk reserve is defined as the current year's premium income multiplied by the specified ratio minus the balance of the disaster risk reserve already deducted in the previous year [2]. Group 2 - The policy basis for these tax incentives includes notifications from the Ministry of Finance and the State Administration of Taxation regarding the tax treatment of reserves for insurance companies [3]. - Specific regulations and guidelines are outlined in the "Management Measures for Agricultural Insurance Disaster Risk Reserves" issued by the Ministry of Finance [2][3].