中国太保投资者通讯--2025年第12期

中国太保投资者...
Jan 27

监管动态两部门发布关于保险合同准则转换有关企业所得税处理事项的公告财政部、税务总局发布关于保险合同准则转换有关企业所得税处理事项的公告,对于《保险合同准则》首次执行年度为2025年度及之前年度的企业,在计算缴纳企业所得税时,统一自2026年度起以《保险合同准则》为基础,按照企业所得税现行规定作纳税调整并计算缴纳企业所得税。企业首次执行《保险合同准则》产生的留存收益累积影响数,按税前金额计入2026...

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