1. The insurance expenses incurred by an enterprise in taking out commercial insurance for its investors or employees can only be deducted before tax, which is limited to the following two types: 1. Legal personal safety insurance premiums paid by enterprises for employees of special types of work in accordance with state regulations. 2. Other commercial insurance premiums that can be deducted as stipulated by the competent departments of finance and taxation of the State Council. Second, Article 36 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the statutory personal safety insurance premiums paid by enterprises for special types of workers in accordance with state regulations, as well as the commercial insurance premiums that can be deducted before tax as stipulated by the competent departments of finance and taxation in the State Council, are allowed to be deducted before tax. Article 18 of the Interim Measures for the Financial Management of Safety Production Expenses of Enterprises in High-risk Industries stipulates that enterprises shall organize groups in personal accident insurance or personal accident insurance for personnel engaged in high-risk operations such as high altitude, high pressure, inflammable and explosive, highly toxic radioactivity and mines.

Legal objectivity:

Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Interim Measures for Special Additional Deduction of Personal Income Tax Article 11 In a tax year, the medical expenses incurred by taxpayers related to basic medical insurance, after deducting the medical insurance reimbursement, the part that the personal burden (referring to the self-paid part within the scope of medical insurance catalogue) exceeds 15000 yuan, shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement. Interim Measures for Special Additional Deduction of Personal Income Tax Article 14 If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund alone or jointly to buy a house for himself or his spouse in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.