国税函[2004]1165号

颁布日期：20041018 　实施日期：20041018 　颁布单位：国家税务总局

　　Guo Shui Han [2004] No. 1165

　　The local taxation¹ bureaus of all provinces， autonomous² regions and cities specifically designated in the state plan：

　　Pursuant to relevant provisions of the Circular on Exemption⁴ from Business Tax on Certain Items （Cai Shui [1994] No.002） and the Circular on Certain Issues of the Exemption from Business Tax on Life Insurance Business （Cai Shui [2001] No.118） of the Ministry⁵ of Finance and the State Administration of Taxation， it is decided⁶ after deliberation to exempt³ from business tax on the insurance proceeds gained from the “Huatai An Yi Financial Personal Vehicle Accident Insurance”， which is operated by Huatai Insurance Company of China， Ltd. and satisfies the exemption terms and conditions.

　　The State Administration of Taxation

　　October 18th， 2004