国税函[2004]1164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. 1164

　　Taxation¹ bureaus of provinces， autonomous² regions， municipalities directly under the Central Government and cities specifically designated in the state plan：

　　According to the relevant provisions of Circular of Ministry³ of Finance and the Ministry of Taxation on Tax Exemption⁴ for Certain Products （caishui [1994]No. 002） and Circular on Issues Concerning the Exemption from Business tax for Returnable Life Insurance （caishui [2001]No.118）， upon deliberation， the exemption from business tax for the following insurance products that are sold by GeneralI China Life Insurance co.， ltd and meet tax exemption requirements is permitted.

　　1. GC happy endowment insurance

　　2. GC prosperous endowment insurance

　　3. GC safe endowment insurance（participating with dividend⁵）

　　4. GC AP safe accident indemnity⁶ insurance

　　5. GC copious⁷ endowment insurance

　　6. GC happy comprehensive major medical insurance（version A）

　　7. GC AP happy comprehensive major medical insurance（version A）

　　8. GC happy comprehensive major medical insurance（version B）

　　9. GC AP happy comprehensive medical insurance（version B）

　　10. GC financial planning investment-linked insurance

　　11. GC beneficial financial planning investment-linked insurance

　　12. GC lucky financial planning（investment-linked）

　　13. GC investment-linked AP major illness insurance

　　14. GC investment-linked AP female health insurance

　　15. GC investment-linked AP mother health insurance

　　16. GC investment-linked AP spouse⁸ term life insurance

　　17. GC investment-linked AP spouse major illness insurance

　　18. GC investment-linked AP female spouse health insurance

　　19. GC investment-linked female spouse mother health insurance

　　20. GC investment-linked AP accident hospital indemnity medical insurance

　　21. GC investment-linked hospital indemnity medical insurance

　　The State Administration of Taxation

　　October 18， 2004