身处他乡或踏上旅途，路遇"好心人"总令人心头一暖。然而，在机场熙攘的人流中，当身着制服的身影主动上前"帮忙"，这份"好意"背后可能藏着冰冷的算 计。 家住北京的奚洁（化名）向北京商报记者讲述了一次令人错愕的经历：在机场登机前，她在尚未完全了解的情况下，便被工作人员非常熟练地投保了一份航 空意外险。更令她意外的是，这份意外险的投保人并非她本人，而是一家名为江西联合在线科技有限公司（以下简称"江西联合在线科技"）的企业，保费也 径直流入了该公司账户。 记者深入调查发现，江西联合在线科技的保险销售资质存在明显疑点。那么，这家公司是如何得以在机场堂而皇之地销售保险？其销售过程中，又编织了怎 样的"花言巧语"？ 一场"退旧买新"的糟心经历 在登机前的匆忙时刻，面对身着制服、佩戴工牌的工作人员，你是否会毫无保留地信任？相信多数人会卸下心防，听从其"指导"。 "刚走进贵州兴义万峰林机场，几名工作人员就拦住了我，要求查看我的购票后台，声称要检查是否存在平台绑定、不合理收费的情况，并表示可以协助处 理。"奚洁向来对购票平台的捆绑销售和隐性收费敏感且排斥，于是配合地出示了手机。对方的制服与工牌，让她未对其身份产生丝毫怀疑。 当打 ...

Group 1 - The National Financial Supervision Administration of Liaoning issued administrative penalties against Baotong Insurance Agency Co., Ltd. Liaoning Branch for conducting insurance agency business activities beyond the prescribed operating area [1][4] - Baotong Insurance Agency Co., Ltd. Liaoning Branch was ordered to rectify its operations, received a warning, and was fined 20,000 yuan, with illegal gains of 112,300 yuan confiscated [1][4] - The main responsible person, Wang Peng, was also warned and fined 4,000 yuan for the violations [1][4]

Core Viewpoint - The article discusses the tax deduction regulations for various types of business expenses related to commissions and fees, emphasizing the limits set by tax laws for different industries [5][6][8][9][10][11]. Summary by Sections General Tax Deduction Rules - Businesses can deduct reasonable expenses related to income generation, including costs, fees, taxes, losses, and other expenditures when calculating taxable income [4]. - For commissions and fees related to business operations, the deductible amount is limited to 5% of the income confirmed by service agreements or contracts [5][6]. Industry-Specific Deduction Regulations - **Insurance Companies**: Can deduct fees and commissions up to 18% of the total premium income after deducting refunds [8]. - **Real Estate Companies**: Can deduct sales expenses paid to foreign agencies up to 10% of the sales income [9]. - **Agency Service Companies**: Can deduct actual operating costs, including fees and commissions, incurred to earn income from agency services [10]. - **Telecommunications Companies**: Can deduct fees and commissions related to customer development, limited to 5% of total annual income [11]. - **Other Companies**: Follow the general rule of deducting up to 5% of the income confirmed by service agreements with qualified intermediaries [11].

Investment Rating - The report does not explicitly provide an investment rating for the insurance agency industry Core Insights - The Chinese insurance agency industry is undergoing structural optimization, with a continuous decline in the number of professional insurance agencies, reflecting a trend towards higher quality development and increased market concentration among leading firms [5][8] - The market size of the insurance agency industry has grown from 71.6 billion in 2019 to approximately 79 billion in 2023, with a projected increase to about 86.3 billion by 2029, indicating a CAGR of 2.5% from 2019 to 2023 and 1.5% from 2023 to 2029 [9] - The industry is experiencing a shift from traditional agency models to technology-enabled services, driven by advancements in AI, big data, and blockchain, which are optimizing service processes and enhancing user experience [25] Market Background - The number of professional insurance agencies in China has been declining, with a total of 2,539 agencies by the end of 2024, a decrease of 27 from the previous year and a cumulative reduction of 103 since 2019 [8] - The industry is currently in a phase of "regulatory deepening and high-quality development," characterized by strong regulatory oversight and the exit of inefficient institutions [7] Market Status - The insurance premium income for personal insurance in early 2025 reached approximately 1.3 trillion, an 8% increase compared to the same period in 2023, with life insurance accounting for 80.3% and health insurance for 18.4% [11] - The property insurance sector reported original premium income of 1.7 trillion by 2024, with auto insurance premiums making up 54% of this figure [11] Market Competition - The report identifies ten leading brands in the insurance agency sector, evaluated based on multiple dimensions including insurance business income, net profit, insurance technology capabilities, and the number of cooperative insurance companies [12] - The competitive landscape shows a high concentration of market share among top firms, with 1,671 professional insurance agencies operating in China as of the end of 2024 [13] Development Trends - The industry is witnessing a transformation towards technology empowerment, with leading agencies leveraging AI and blockchain to enhance service delivery and operational efficiency [25] - Regulatory measures have compressed commission margins by approximately 30%, leading to increased challenges for smaller agencies while enabling larger firms to capture greater market share [26]

Group 1 - The 9th China-South Asia Expo and the 29th China Kunming Import and Export Commodities Fair officially opened on June 19, showcasing its international influence and commercial value with participation from 73 countries and regions, and over 2,500 enterprises [1] - The theme of the expo is "Unity and Cooperation, Seeking Development Together," highlighting the collaborative spirit of the event [1] - JD Insurance Agency participated as a strategic partner and provided risk management services throughout the event, marking its dual role as a brand partner and insurance service provider [1] Group 2 - JD Insurance Agency emphasizes reliable quality insurance, leveraging the resources of the JD platform to offer a comprehensive product supply chain and risk management mechanisms [3] - The agency has expanded its operations nationwide, establishing branches in 26 provinces and regions to provide diverse risk protection services [3] - The Yunnan branch of JD Insurance Agency developed a comprehensive insurance solution covering all phases of the expo, from setup to dismantling, ensuring a one-stop insurance service [5] Group 3 - JD Insurance Agency aims to provide trustworthy and sustainable quality insurance services, contributing new momentum to the insurance market [6]

Core Viewpoint - Beijing Financial Regulatory Bureau approved the qualification of Qian Liang as the chairman of JD Insurance Agency Co., Ltd, emphasizing the need for strict compliance with regulatory requirements [1] Summary by Relevant Sections - **Regulatory Approval**: The approval was officially published on April 30, indicating the regulatory body's oversight in the appointment process [1] - **Appointment Deadline**: The company is required to make an appointment decision within two months from the date of the administrative license decision, failing which the qualification will automatically become invalid [1]