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Record · chinatax ACC. 900068091
关于国税函发〔1990〕428号

Reply of the Local Tax Management Department of the State Administration of Taxation on Changing the Applicable Scope of Insurance Contract Tax Base

国家税务局地方税管理司关于改变保险合同计税依据适用范围的批复

Issuer
Date
1990-08-27
Instrument
reply
Cited by
0
This document clarifies that the change in the tax base for insurance contract stamp duty from 'insured amount' to 'insurance premium income' applies only to the calculation method, and does not alter the taxpayers or payment procedures; both the insured and the insurer must pay stamp duty based on the premium amount.
Full text · 原文 199 字
你局鄂税二便字(90)第52号文收悉。关于国税函发〔1990〕428号文《关于改变保险合同印花税计税办法的通知》中第一条“对印花税暂行条例中列举征税的各类保险合同,其计税依据由投保金额改为保险费收入。”是指保险合同的应税金额由按投保方的“投保金额”计算改为按承保方的“保险费收入”计算,并不改变其纳税人和缴纳方法。因此,签订保险合同的投保方和承保方对各自所持的保险合同,均应按其保险费金额计税贴花。