财政部、国家税务总局关于保险公司开办一年期以上返还性人身保险_法律英语

财政部、国家税务总局关于保险公司开办一年期以上返还性人身保险

文章来源：文章作者：发布时间：2007-07-07 03:23 字体： [大中小]　进入论坛

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财税[2005]21号

颁布日期：20050202 　实施日期：20050202 　颁布单位：财政部、国家税务总局

　　Cai Shui [2005] No.21

　　Some local taxation¹ authorities and related insurance companies require exempting³ from business tax on the common life insurance with a term more than one year （one year is included， the same below） that returns capital and interests， pension annuities⁴ insurance and health insurance products with a term more than one year that are newly sold by insurance companies. After deliberation， it is now notified as follows： pursuant to relevant provisions of the Circular on Exemption⁵ from Business Tax on Certain Projects （Cai Shui Zi [1994] No.002） and the Circular of the Ministry⁶ of Finance and the State Administration of Taxation on Certain Issues concerning the Exemption from Business Tax on Life Insurance Business （Cai Shui [2001] No.118）， it is decided⁷ after examination and verification to exempt² from business tax on the premiums⁹ gained from the insurance products which are sold by related insurance companies and satisfy the conditions of exemption from tax， and the list of the insurance products exempted¹⁰ from tax is attached to the Appendix.

　　Ministry of Finance

　　State Administration of Taxation

　　February 2， 2005

　　Appendix：

　　The List of the Insurance Products Exempted from Tax

　　I. PING AN INSURANCE （GROUP） COMPANY OF CHINA ，LTD.

　　1. Ping An Group Term Life Insurance

　　2. Ping An Happiness Term Life Insurance （A）（1999）

　　3. Ping An Happiness Term Life Insurance （B）（1999）

　　4. Ping An Jubaopen Endowment Insurance （A）

　　5. Ping An Jubaopen Endowment Insurance （B）

　　6. Ping An Zhifurensheng Whole Life Insurance （Universal ， A）

　　7. Ping An Zhifurensheng Whole Life Insurance （Universal ， B）

　　8. Ping An Extraneous¹¹ Term Life Insurance（2000）

　　9. Pension Insurance （profit difference refundable¹²）

　　10. Ping An Ruyijiujiu Group Annuity¹³ Insurance

　　11. Ping An One-year Term Life Insurance for Students

　　12. Ping An Group One-year Term Life Insurance（9906）

　　13. Ping An Group Dread¹⁴ Disease Insurance （B）

　　14. Ping An Group Dread Disease Insurance for Hospital Allowance Receipt

　　II. the China Pacific Life Insurance Co.， LTD.

　　1. Hongkuihua Endowment Insurance for Children

　　2. Group Annuities Insurance （Yi）

　　3. Management Group Health Insurance

　　4. Lihaoduo Endowment Insurance （A）

　　5. Lihaoduo Endowment Insurance （B）

　　6. Group Personal Insurance （June， 1999）

　　7. Group Personal Insurance for Teachers and Students

　　8. Lihaoduo Endowment Insurance （C）

　　9. Taiping Shengshi Changfa Endowment Insurance （Universal ）

　　10. Honglifa Endowment Insurance （ Dividend¹⁵）

　　11. Xiaokongzhijia Jinyumantang Endowment Insurance （ Dividend）

　　12. Shijihong Endowment Insurance

　　13. Ruiheng Enterprise Annuities Group Investment-linked Life Insurance

　　14. Hongfulai Annuities Insurance （A）

　　15. Hongfulai Annuities Insurance （B）

　　16. Hongfulai Annuities Insurance （C）

　　17. Bubugao Convertible¹⁶ Pension Insurance

　　18. Bubugao Increased Value and Extraneous Old-age Insurance

　　19. Taiping Ankang Life Insurance （B）

　　20. Xueyousuocheng Profits-Refundable Comprehensive Insurance

　　21. Xingfurensheng Progressive Whole Life Insurance

　　III. China Life Insurance Company limited

　　1. Guoshou Insurance Compensation Convertible to Annuities Insurance

　　2. Guoshouyongtai Group Annuities Insurance （Dividend）

　　3. Guoshou Xiangbanyongyuan Pension Insurance

　　4. Guoshou Xingfuzhijia Endowment Insurance

　　5. Guoshou Xinfuxiangban Term Life Insurance

　　6. Guoshou Antai Group Term Life Insurance （2004）

　　7. Guoshou Group Term Life Insurance for Police （2004）

　　8. Guoshou Hongfeng Endowment Insurance （ Dividend）

　　9. Guoshou Hongxi Annuities Insurance （ Dividend）

　　10. Guoshou Yuxin Endowment Insurance （ Dividend）

　　11. Guoshou Kangyou Medical Insurance for hospitalization （A）

　　12. Guoshou Kangyou Medical Insurance for hospitalization （B）

　　13. Guoshou Group Supplementary¹⁷ Medical Insurance （A）

　　14. Guoshou Group Supplementary Medical Insurance （B）

　　15. Guoshou Group Dread Disease Insurance （2004）

　　16. Guoshou Kangheng Dread Disease Insurance

　　17. Guoshou Extraneous kangxin Dread Disease Insurance

　　18. Guoshou Extraneous kangxin Dread Disease Insurance for Children

　　IV. Beijing Branch of American International Assurance Company， Limited （AIA）

　　1. AIA Disease Insurance against Cancer

　　2. AIA Extraneous Ankangbao Dread Disease Insurance

　　3. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 18 Years Old

　　4. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 19 Years Old

　　5. AIA Extraneous Shijiyingcai Reserve Endowment Insurance for 20 Years Old

　　6. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 21Years Old

　　7. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 22 Years Old

　　8. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 23 Years Old

　　9. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 24 Years Old

　　10. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 25 Years Old

　　11. AIA Extraneous Shijiyingcai Reserve Endowment Insurance till 30 Years Old

　　12. AIA Endowment Life Enhanced Dread Disease Insurance till 60 Years Old

　　13. AIA Extraneous Endowment Life Enhanced Dread Disease Insurance for 65 Years Old

　　14. AIA Endowment Life Enhanced Dread Disease Insurance

　　15. AIA Duolibao Whole Life Insurance （Universal）

　　16. AIA Extraneous Zhizunbao Basic Premium⁸ Exemption Term Life Insurance for Children

　　17. AIA Jubaopen Endowment Insurance （Dividend）

　　18. AIA Extraneous Premium Exemption Term Life Insurance till 18 Years Old

　　19. AIA Extraneous Premium Exemption Term Life Insurance till 19 Years Old

　　20. AIA Extraneous Premium Exemption Term Life Insurance till 20 Years Old

　　21. AIA Extraneous Premium Exemption Term Life Insurance till 21 Years Old

　　22. AIA Extraneous Premium Exemption Term Life Insurance till 22 Years Old

　　23. AIA Extraneous Premium Exemption Term Life Insurance till 23 Years Old

　　24. AIA Extraneous Premium Exemption Term Life Insurance till 24 Years Old

　　25. AIA Extraneous Premium Exemption Term Life Insurance till 25 Years Old

　　26. AIA Extraneous Premium Exemption Term Life Insurance till 30 Years Old

　　27. AIA Fangyubao Disease Insurance

　　28. AIA Extraneous Disease Insurance against Cancer

　　29. AIA Shijiyingcai Endowment Insurance

　　30. AIA Five Year Licaibao Insured Renewal¹⁸ Endowment Insurance

　　31. AIA Yangyibao Endowment Insurance till 60 Years Old

　　32. AIA Yangyibao Endowment Insurance till 60 Years Old

　　V. Guangzhou Branch of American International Assurance Company， Limited

　　1. AIA Jubaopeng Endowment Insurance （Dividend）

　　2. AIA Extraneous Premium Exemption Term Life Insurance till 18 Years Old

　　3. AIA Extraneous Premium Exemption Term Life Insurance till 19 Years Old

　　4. AIA Extraneous Premium Exemption Term Life Insurance till 20Years Old

　　5. AIA Extraneous Premium Exemption Term Life Insurance till 21 Years Old

　　6. AIA Extraneous Premium Exemption Term Life Insurance till 22 Years Old

　　7. AIA Extraneous Premium Exemption Term Life Insurance till 23 Years Old

　　8. AIA Extraneous Premium Exemption Term Life Insurance till 24 Years Old

　　9. AIA Extraneous Premium Exemption Term Life Insurance till 25Years Old

　　10. AIA Extraneous Premium Exemption Term Life Insurance till 30 Years Old

　　11. AIA Jinyaoshi Mortgage Loan Term Life Insurance

　　12. AIA Extraneous Premium Exemption Term Life Insurance for Children

　　13. AIA * Term Life Insurance Additional Contract （*including 10-year-term， 15-year-term， 20-year-term， expiration¹⁹ of 22 years old for children， expiration of 55 years old for children， expiration of 60 years old for children，）

　　14. AIA Anxinbao Whole Life Insurance

　　15. AIA Extraneous Zhizunbao Basic Premium Exemption Term Life Insurance for Children

　　16. AIA Premium Exemption Additional Contract （affixed²⁰ to AIA Jinruibaozheng Pension Insurance）

　　17. AIA Extraneous Premium Exemption Term Life Insurance （affixed to 20PM）

　　18. AIA Ankangbao Endowment Insurance

　　19. AIA Extraneous Ankangbao Dread Disease Insurance

　　VI. CIC

　　Group Plan Immune Health Insurance for Children

点击

收听单词发音

1 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 exempt
adj.免除的；v.使免除；n.免税者，被免除义务者
参考例句：
These goods are exempt from customs duties.这些货物免征关税。 He is exempt from punishment about this thing.关于此事对他已免于处分。

3 exempting
使免除[豁免]( exempt的现在分词 )
参考例句：
EPA adopted regulations exempting discharges from agricultural activities, with certain exceptions for relatively major pollution sources. 环境保护局采用管制规章，禁止源自农业活动的各种排放，对于一些相关的大型污染源也有例外。来自英汉非文学 - 环境法 - 环境法

4 annuities
n.养老金；年金( annuity的名词复数 )；（每年的）养老金；年金保险；年金保险投资
参考例句：
Many companies in this country grant their old employees annuities after they retire. 这个国家的许多公司在老年雇员退休后发给他们养老年金。来自辞典例句 Can I interest you in one of our Easter Annuities or IRA accounts? 您对我们的复活节年金保险或者个人退休金帐户有兴趣吗？来自电影对白

5 exemption
n.豁免，免税额，免除
参考例句：
You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。 These goods are subject to exemption from tax.这些货物可以免税。

6 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

7 decided
adj.决定了的，坚决的；明显的，明确的
参考例句：
This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。 There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

8 premium
n.加付款；赠品；adj.高级的；售价高的
参考例句：
You have to pay a premium for express delivery.寄快递你得付额外费用。 Fresh water was at a premium after the reservoir was contaminated.在水库被污染之后，清水便因稀而贵了。

9 premiums
n.费用( premium的名词复数 )；保险费；额外费用；（商品定价、贷款利息等以外的）加价
参考例句：
He paid premiums on his life insurance last year. 他去年付了人寿保险费。来自《现代英汉综合大词典》 Moves are afoot to increase car insurance premiums. 现正在酝酿提高汽车的保险费。来自《简明英汉词典》

10 exempted
使免除[豁免]( exempt的过去式和过去分词 )
参考例句：
His bad eyesight exempted him from military service. 他因视力不好而免服兵役。 Her illness exempted her from the examination. 她因病而免试。

11 extraneous
adj.体外的；外来的；外部的
参考例句：
I can choose to ignore these extraneous thoughts.我可以选择无视这些外来的想法。 Reductant from an extraneous source is introduced.外来的还原剂被引进来。

12 Refundable
adj.可归还的，可退还的
参考例句：
All deposits for holiday cottages are refundable. 度假别墅的抵押金可全数退还。来自《简明英汉词典》 Empty bottles are not refundable. 空瓶不退。来自《现代汉英综合大词典》

13 annuity
n.年金；养老金
参考例句：
The personal contribution ratio is voluntary in the annuity program.企业年金中个人缴费比例是自愿的。 He lives on his annuity after retirement.他退休后靠退休金维生。

14 dread
vt.担忧，忧虑；惧怕，不敢；n.担忧，畏惧
参考例句：
We all dread to think what will happen if the company closes.我们都不敢去想一旦公司关门我们该怎么办。 Her heart was relieved of its blankest dread.她极度恐惧的心理消除了。

15 dividend
n.红利，股息；回报，效益
参考例句：
The company was forced to pass its dividend.该公司被迫到期不分红。 The first quarter dividend has been increased by nearly 4 per cent.第一季度的股息增长了近 4%。

16 convertible
adj.可改变的，可交换，同意义的；n.有活动摺篷的汽车
参考例句：
The convertible sofa means that the apartment can sleep four.有了这张折叠沙发，公寓里可以睡下4个人。 That new white convertible is totally awesome.那辆新的白色折篷汽车简直棒极了。

17 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

18 renewal
adj.(契约)延期，续订，更新，复活，重来
参考例句：
Her contract is coming up for renewal in the autumn.她的合同秋天就应该续签了。 Easter eggs symbolize the renewal of life.复活蛋象征新生。

19 expiration
n.终结，期满，呼气，呼出物
参考例句：
Can I have your credit card number followed by the expiration date?能告诉我你的信用卡号码和它的到期日吗? This contract shall be terminated on the expiration date.劳动合同期满，即行终止。

20 affixed
adj.[医]附着的，附着的v.附加( affix的过去式和过去分词 )；粘贴；加以；盖（印章）
参考例句：
The label should be firmly affixed to the package. 这张标签应该牢牢地贴在包裹上。 He affixed the sign to the wall. 他将标记贴到墙上。来自《简明英汉词典》

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