2. Calculation formula: business tax paid = turnover × tax rate. Substitute numbers according to this formula, that is, 6.2×5%=0.3 1 (100 million yuan).

3. Determination of taxable turnover of insurance companies: Article 5 of the Provisional Regulations on Business Tax stipulates that the turnover of taxpayers is the total price and extra-price expenses charged by taxpayers to each other. Therefore, when an insurance company conducts property and life insurance business, all the money collected from the insured households is the turnover of the insurance company. Its value is equal to the amount recorded in the "deposit" account of the insurance company, not the interest income of the deposit (whether the business tax should be levied on the interest income of the deposit should be determined according to its nature). At the same time, the so-called returned savings shall not be deducted from the turnover.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.