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保险企业的手续费及佣金支出如何确定税前扣除限额 - 北京代理记账

保险企业的手续费及佣金支出如何确定税前扣除限额

2021-04-01上一篇：元宝山区税务局落实税收优惠政策做好纳税服务促进税收营商环境持续优化|下一篇：上市公司真麻烦，年年都要被审计，审来审去有啥意义

保险企业的手续费及佣金支出如何确定税前扣除限额资讯第1张

保险企业发生的与生产经营有关的手续费及佣金支出，如何确定税前扣除限额

根据《财政部税务总局关于保险企业手续费及佣金支出税前扣除政策的公告》（财政部税务总局公告2019年第72号）第一条规定，保险企业发生与其经营活动有关的手续费及佣金支出，不超过当年全部保费收入扣除退保金等后余额的18%（含本数）的部分，在计算应纳税所得额时准予扣除；超过部分，允许结转以后年度扣除。

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