Core Viewpoint - The announcement clarifies the tax treatment for enterprises implementing the "Insurance Contract Standards" starting from 2026, detailing how to calculate taxable income and the options available for recognizing retained earnings [3][4]. Group 1 - For enterprises executing the "Insurance Contract Standards" for the first time in 2025 or earlier, they must calculate taxable income based on these standards starting from 2026, with options for recognizing retained earnings either in the current year or spread over five years [3][4]. - The difference between taxable income calculated under the "Insurance Contract Standards" and previously reported taxable income will also be included in the 2026 taxable income or spread over five years, with a consistent method required once chosen [4]. - For enterprises starting to implement the standards in 2026 or later, they will calculate taxable income from the first year of implementation, with similar options for recognizing retained earnings as mentioned above [4]. Group 2 - Current tax adjustment policies allow for one-time adjustments in the year the event occurs, without repeating in subsequent years, unless specified otherwise [4]. - Tax incentives can also be enjoyed in the year they occur without being repeated in later years, barring any special provisions [4]. - The announcement will take effect from January 1, 2026, and enterprises will no longer follow previous policies regarding tax deductions for insurance company reserves [3][6].

责任编辑：王馨茹 12月26日金融一线消息，财政部、税务总局发布关于保险合同准则转换有关企业所得税处理事项的公 告，对于《保险合同准则》首次执行年度为2025年度及之前年度的企业，在计算缴纳企业所得税时，统 一自2026年度起以《保险合同准则》为基础，按照企业所得税现行规定作纳税调整并计算缴纳企业所得 税。 企业首次执行《保险合同准则》产生的留存收益累积影响数，按税前金额计入2026年度应纳税所得额， 或自2026年度起分五个年度均匀计入各年度应纳税所得额。两种方法可自主选择，一经选择不得更改。 首次执行年度至2025年度期间，企业执行《保险合同准则》为基础计算的应纳税所得额与已申报的应纳 税所得额的差额，计入2026年度应纳税所得额，或自2026年度起分五个年度均匀计入各年度应纳税所得 额。两种方法可自主选择，但应与前款选择的方法一致，一经选择不得更改。 12月26日金融一线消息，财政部、税务总局发布关于保险合同准则转换有关企业所得税处理事项的公 告，对于《保险合同准则》首次执行年度为2025年度及之前年度的企业，在计算缴纳企业所得税时，统 一自2026年度起以《保险合同准则》为基础，按照企业所得税现行规定 ...

聚焦民生热点难点，全省检察机关将公开听证作为规范办案、消融矛盾隐患的重要举措，推动矛盾 纠纷"就地解决、实质化解"。日前，一场关于保险合同纠纷的听证会在抚顺清原满族自治县清原镇兴隆 社区内举行。抚顺市检察院在办理案件时发现，有群众在订立保险合同时，隐瞒自身真实健康状况、已 在其他保险公司投保人身保险等情况，忽视合同限制性条款，试图获取额外收益。为此，检察机关特意 邀请律师、人大代表、政府工作人员、社区居民等参与听证，虽未支持当事人的监督申请，却在释法说 理中赢得理解，更让现场群众深刻领会到保险合同的法律效力与诚信缔约的重要意义。省检察院相关负 责人表示，针对事实复杂、法律关系多元的涉民生案件，检察机关立足争议核心，最大限度促成纠纷实 质性化解与社会关系修复。 针对新业态中的"黑灰产"乱象，全省检察机关从"单向办案"向"精准监督、深度参与社会治理"转 变。针对一起涉老诈骗案件，检察机关一方面依职权启动审判监督程序，厘清案件责任边界，促成相关 企业撤回对老年人的不当起诉；另一方面聚焦网络店铺注册环节的管理漏洞，制发社会治理类检察建 议，推动相关平台完善身份核验机制，从源头防范同类情况发生。 聚焦民生领域侵害群众合 ...

"上门﹢快办"："三步走"打通便民"最后一公里" "咚咚咚——"今年8月的一天，日头刚过晌午，古塔区法院法官何冰与调解员顶着烈日，提着文件 袋走进了张大叔的家。 客厅里，张大叔坐在轮椅上，背后垫着厚厚的靠垫，见到法官上门，原本紧锁的眉头舒展了些 许。"知道您行动不便，我们就上家里来调解了，咱们慢慢聊……"何冰坐在炕沿上，语气温和地说。 张大叔叹了口气，指了指桌上的保险单："我因高位截瘫长期卧床，家里全靠你阿姨撑着。我们想 解除保险合同换点现金，可保险公司说只能退一小部分，我心里实在不舒坦。" "调解桌"搬到家门口，解特殊群体燃眉之急；家事审判融情于理，续血脉亲情温暖心弦；民生保障 精准发力，护劳者安、老者乐、幼者康……近年来，辽宁省锦州市古塔区人民法院深耕司法为民沃土， 创新推出"三步走"解纷、"三位一体"家事审判、"护薪护老护苗"保障机制，完成从"单点破题"到"全域护 民"的保障升级，让公平正义在基层落地生根、触手可及。 "大叔您先放宽心，这份保险合同条款写得很明确，退保退还的是保单现金价值，保险法也有明文 规定——投保人解除合同的，保险公司应按合同约定退还该笔款项。"何冰指着合同条款逐一解读。 联系保险公 ...

Core Viewpoint - The Ministry of Finance and the Financial Regulatory Administration have jointly issued a notice to further implement the new insurance contract accounting standards, emphasizing the importance of these standards in mitigating major financial risks [1][2]. Implementation Arrangements - Companies listed both domestically and internationally, as well as those listed only abroad that use international financial reporting standards or enterprise accounting standards, must continue to apply the new insurance contract accounting standards. Other companies must start implementing these standards from January 1, 2026, unless they submit a written request for a delay to the Ministry of Finance and the Financial Regulatory Administration [1]. Simplified Processing Regulations - Non-listed companies are allowed to choose simplified processing regulations regarding the grouping, recognition, measurement, and reporting of insurance contracts. Specific requirements for adopting and changing these simplified processes have been outlined [1]. Organizational Implementation Requirements - The implementation of the new insurance contract accounting standards is a crucial measure to address major financial risks. Companies are required to prepare for the implementation through business process restructuring, information system upgrades, management system improvements, and personnel training. Various levels of financial departments and regulatory bodies are tasked with ensuring the effective implementation and coordination of these standards [2].

Core Viewpoint - The Ministry of Finance and the Financial Regulatory Administration have issued a notification to further implement the new insurance contract accounting standards, aimed at enhancing the quality of financial information in the insurance industry and supporting high-quality development [1][2][10]. Summary by Sections Background - The new insurance contract accounting standards were revised and issued in December 2020, effective from January 1, 2023, for certain companies, while others will implement it by January 1, 2026 [2][3]. - Initial implementation by ten large listed insurance companies showed a smooth transition, with the impact on net assets and profits aligning with expectations, leading to positive market reactions [2][3]. Implementation Arrangements - The notification clarifies that companies listed both domestically and internationally, as well as those listed only abroad, must continue to follow the new standards, while other companies will adopt them by 2026 [5][6]. - Companies facing difficulties in implementation must submit written explanations to the relevant authorities [5]. Simplified Processing Provisions - Non-listed companies are provided with options for simplified processing in areas such as insurance contract grouping, measurement, and reporting [5][8]. - The simplifications aim to reduce implementation costs without significantly affecting the quality of accounting information [7][10]. Organizational Implementation Requirements - The notification emphasizes the importance of implementing the new standards as part of broader financial risk management strategies [5][6]. - It outlines the need for companies to prepare through process reorganization, system upgrades, and staff training [6][10]. Expected Impact - The notification is designed to facilitate the timely execution of the new standards, particularly for small and medium-sized insurance companies, while not significantly impacting the quality of accounting information for listed companies [10]. - The simplified provisions are specifically tailored for non-listed companies, which have a limited share of the industry in terms of asset size and premium income [10]. Implementation Guidance - The authorities will focus on promoting understanding of the notification's requirements and closely monitoring the implementation of the new standards [12].

Core Viewpoint - The Ministry of Finance and the Financial Regulatory Administration have issued a notification to further implement the new insurance contract accounting standards, providing guidance and simplified options for non-listed companies [1][2][5]. Summary by Sections Implementation Arrangements - The notification details the implementation arrangements for the new insurance contract accounting standards, allowing non-listed companies to opt for simplified processing [2][5]. - Companies facing difficulties in executing the new standards must submit written explanations by June 30, 2025, and disclose the reasons in their financial statements [3][5]. Transition Timeline - The new insurance contract accounting standards were revised in December 2020, with a mandatory implementation date of January 1, 2023, for certain companies, while others must comply by January 1, 2026 [4][5]. - Companies that have already adopted the new standards must report their early implementation by June 30, 2025 [6]. Simplified Processing Provisions - The notification introduces simplified processing options for non-listed companies, effective from January 1, 2025, allowing them to choose one or more simplifications when first applying the new standards [7][9]. - Simplifications cover four main areas: 1. Grouping and recognition of insurance contracts [8] 2. Measurement of insurance contracts [8] 3. Presentation of insurance contracts [8] 4. Transition provisions for first-time application [9]. Impact on Financial Reporting - The simplified provisions aim to reduce the complexity and cost of implementation for non-listed companies, particularly smaller insurers facing challenges due to limited historical data and resources [5][11]. - The notification is designed to ensure that the quality of accounting information is not significantly affected, particularly for listed companies, thus maintaining consistency in financial reporting standards [10][11].

Core Viewpoint - The Ministry of Finance and the Financial Regulatory Administration issued a notice regarding the implementation of the new insurance contract accounting standards, allowing insurance companies facing difficulties to apply for a deferral of execution until June 30, 2025 [2][7]. Summary by Sections Implementation of New Accounting Standards - The new insurance contract accounting standards, revised in December 2020, are set to be implemented by all insurance companies by January 1, 2026, with some companies already adopting them since January 1, 2023 [3][4]. - As of the first quarter of 2025, 27 life insurance companies have already implemented the new standards [3]. Challenges for Small and Medium-sized Insurance Companies - The implementation of the new standards poses significant challenges for small and medium-sized insurance companies due to high costs, limited historical data, and insufficient talent [5][6]. - The cost of switching to the new standards is estimated to exceed ten million yuan, which raises concerns among smaller firms about the investment [5][6]. Simplified Processing Arrangements - The notice provides simplified processing options for non-listed insurance companies, allowing them to adopt simplified methods in areas such as contract grouping, measurement, and reporting [8][10]. - These simplifications aim to reduce implementation costs without significantly impacting accounting information quality or economic decision-making [10][11]. Impact on Financial Performance - The new standards will increase the sensitivity of insurance companies' performance to interest rates, which could adversely affect the net assets of many small insurance firms already under financial strain [6][9]. - The overall market reaction to the new standards has been positive, with expectations that they will enhance the quality of accounting information and promote high-quality development in the insurance industry [4][9].

Core Viewpoint - The issuance of the "Notice on Further Implementing the New Insurance Contract Accounting Standards" is a key measure to promote high-quality development in the insurance industry, providing detailed solutions for the implementation challenges faced by small and medium-sized insurance companies while aligning with international accounting standards [1][2]. Group 1: Implementation of New Standards - The new insurance contract accounting standards are seen as a significant reform in the financial reporting system of the Chinese insurance industry, marking an important step towards global accounting convergence [2]. - The new standards were revised and issued by the Ministry of Finance in December 2020, with implementation starting from January 1, 2023, for certain companies, while others will follow by January 1, 2026 [2][3]. - The initial implementation by ten large listed insurance companies has been smooth, with the impact on net assets and net profits aligning with expectations, leading to a generally positive market response [2][3]. Group 2: Support for Small and Medium-sized Enterprises - The "Notice" provides a timeline for different types of enterprises, allowing listed companies to continue with the new standards while non-listed companies can opt for simplified measures starting from January 1, 2025 [3]. - Companies facing difficulties in implementation can apply for a deferral until June 30, 2025, by submitting written explanations to the relevant authorities [3]. - Simplified processing options are tailored for non-listed enterprises, allowing them to choose one or more simplified accounting policies upon first implementation [3][6]. Group 3: Simplification Measures - Simplifications in the assessment of insurance contract profitability, cash flow asset recognition, and accounting treatment for contracts terminated due to policyholder withdrawals have been introduced [4]. - In terms of measurement, simplifications include provisions for policy loans, accrued interest, and adjustments for financial estimates in financial statements [4][5]. - Disclosure requirements have also been simplified, including adjustments for reinsurance contracts and fair value measurements [5]. Group 4: Impact and Future Outlook - The simplified measures aim to reduce the cost and complexity of implementing the new standards for small and medium-sized insurance companies, facilitating a smoother transition [6]. - The implementation of the new standards is viewed as essential for the high-quality development of the Chinese insurance industry, with the "Notice" providing transitional support for non-listed companies [6]. - As conditions improve, non-listed enterprises are expected to phase out the simplified measures, ensuring consistency in accounting practices across the industry [6].

Core Viewpoint - The Ministry of Finance and the Financial Regulatory Administration have jointly issued a notice to further implement the new insurance contract accounting standards, emphasizing the importance of these standards in mitigating major financial risks [1][2]. Implementation Arrangements - The notice specifies that companies listed both domestically and internationally, as well as those listed only abroad that use international financial reporting standards or enterprise accounting standards, must continue to apply the new insurance contract accounting standards. Other companies applying enterprise accounting standards are required to implement these standards starting January 1, 2026, unless they submit a written request for a delay to the Ministry of Finance and the Financial Regulatory Administration [1]. Simplified Processing Regulations - The notice outlines simplified processing regulations for non-listed companies regarding the grouping, recognition, measurement, and reporting of insurance contracts. It provides specific requirements for the selection and change of these simplified processing options [1]. Organizational Implementation Requirements - The notice emphasizes that the implementation of the new insurance contract accounting standards is a crucial measure to fulfill the central government's requirements for preventing and mitigating major financial risks. It calls for companies to prepare for implementation through business process restructuring, information system upgrades, management system improvements, and personnel training. It also highlights the roles of various financial departments and regulatory bodies in supporting the high-quality implementation of these standards [2].