千戶集團(tuán)稅收風(fēng)險(xiǎn)分析應(yīng)對(duì)工作指引——保險(xiǎn)行業(yè)篇

1、1附件附件2千戶集團(tuán)稅收風(fēng)險(xiǎn)分析應(yīng)對(duì)工作指引千戶集團(tuán)稅收風(fēng)險(xiǎn)分析應(yīng)對(duì)工作指引——保險(xiǎn)行業(yè)篇保險(xiǎn)行業(yè)篇目錄一、行業(yè)基本情況......................................4（一）保險(xiǎn)業(yè)概述......................................4（二）保險(xiǎn)業(yè)務(wù)類型....................................41.保險(xiǎn)業(yè)務(wù)......................

2、......................42.投資業(yè)務(wù)............................................6（三）保險(xiǎn)公司業(yè)務(wù)流程................................71.保險(xiǎn)產(chǎn)品開(kāi)發(fā)........................................72.保險(xiǎn)產(chǎn)品銷售.............................................

3、......................................73.保單保全............................................................................................84.理賠流程............................................................................

4、................8（四）保險(xiǎn)業(yè)財(cái)務(wù)核算特點(diǎn)..............................................................832.不征稅收入的補(bǔ)貼、獎(jiǎng)勵(lì)事項(xiàng).........................193.手續(xù)費(fèi)及傭金支出所得稅稅前扣除事項(xiàng).................204.“未決賠款準(zhǔn)備金”所得稅稅前扣除事項(xiàng)...............205.取得代位追償款事

5、項(xiàng).................................216.國(guó)債利息收入稅收優(yōu)惠事項(xiàng)...........................217.為種植業(yè)、養(yǎng)殖業(yè)提供保險(xiǎn)服務(wù)的保費(fèi)收入的所得稅優(yōu)惠適用事項(xiàng)...............................................228.股息、紅利等權(quán)益性投資收益所得稅優(yōu)惠事項(xiàng)...........22（三）個(gè)人所得稅稅收風(fēng)險(xiǎn)事項(xiàng)內(nèi)容..........

6、.................................231.“三險(xiǎn)一金”個(gè)人所得稅事項(xiàng).........................232.企業(yè)年金個(gè)人所得稅事項(xiàng).............................243.各類獎(jiǎng)金、津貼、補(bǔ)貼扣繳個(gè)人所得稅事項(xiàng).............244.支付給營(yíng)銷員的代理手續(xù)費(fèi)、獎(jiǎng)勵(lì)扣繳個(gè)人所得稅事項(xiàng)...255.其他所得扣繳個(gè)人所得稅事項(xiàng).................

7、........266.股權(quán)激勵(lì)扣繳個(gè)人所得稅事項(xiàng).........................27（四）印花稅稅收風(fēng)險(xiǎn)事項(xiàng)內(nèi)容...................................................271.財(cái)產(chǎn)保險(xiǎn)合同印花稅事項(xiàng).............................272.減少印花稅計(jì)稅依據(jù)事項(xiàng).............................28（五）其他稅種稅收風(fēng)險(xiǎn)事項(xiàng)