哪些保险费可在企业所得税税前扣除？

Group 1 - The article discusses the circumstances under which resource tax is not applicable, as outlined by the Ministry of Finance and the State Taxation Administration [6][7] - It specifies that certain government agencies and organizations involved in public affairs are exempt from paying resource tax on confiscated taxable products [6] - Additionally, it mentions that mineral products like sand and clay, when extracted for direct use in construction projects, are also exempt from resource tax [7] Group 2 - The article outlines the process and timeline for the re-evaluation of tax credit ratings, as per the announcement by the State Taxation Administration [8] - It states that entities can apply for re-evaluation if they disagree with their tax credit rating, and the tax authority must complete the re-evaluation within 15 working days of receiving the application [8] - Furthermore, it indicates that entities that have not participated in the annual evaluation for less than a year can apply for re-evaluation after being in the tax credit management for 12 months [8]