1. When an insurance company provides a return-type life insurance product that meets the tax exemption conditions stipulated in the document Caishui [2065438+05] No.86, it shall go through the business tax exemption filing formalities with the competent tax authorities in accordance with the following provisions:
(1) An insurance company shall submit the declaration materials to the competent tax authorities for the record within the first tax declaration period when the insurance products enjoy preferential tax policies;
(2) If the contents of the filing materials of insurance products have not changed during the period of meeting the conditions for tax reduction or exemption, the insurance company does not need to file again;
(3) If the contents of the filing materials submitted by the insurance company are changed and still meet the provisions on tax reduction and exemption, it shall be filed with the competent tax authorities within the tax declaration period of the next month after the change; Those who no longer meet the provisions on tax reduction or exemption shall stop enjoying tax exemption and file tax returns in accordance with the provisions.
Two. The filing materials submitted by the insurance company include:
(1) Receipt or approval document (photocopy) of insurance product filing of China CIRC;
(2) Insurance clauses of insurance products;
(3) Schedule of insurance product rates;
(4) Other relevant materials required by the competent tax authorities.
Three, the insurance company shall be responsible for the authenticity and legality of the filing materials. The competent tax authorities shall examine the completeness of the declaration materials provided by insurance companies, and shall not change the true declaration responsibilities of insurance companies.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.