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Q：
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What is enterprise annuity?
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A：
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Enterprise annuity refers to a supplementary pension insurance scheme independently established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law.
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Q：
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Where does the definition of enterprise annuity come from?
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A：
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"Enterprise Pension Measures" (Order No. 36 of the Ministry of Human Resources and Social Security).
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Q：
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Can the enterprise annuity paid for employees be deducted before the enterprise income tax?
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A：
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It can be deducted within the scope of policy regulations.
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Q：
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What are the deductible standards?
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A：
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According to relevant national policies and regulations, the supplementary pension insurance premiums and supplementary medical insurance premiums paid by enterprises for all employees employed or working in the enterprise, within the standard of not exceeding 5% of the total employee salary, are allowed to be deducted when calculating the taxable income; The excess part will not be deducted.
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Q：
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Where does the regulation on whether enterprise annuity can be deducted before enterprise income tax come from?
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A：
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According to the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China and the Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Enterprise Income Tax Policies for Supplementing Pension Insurance Premiums and Supplementary Medical Insurance Premiums (Finance & Tax [2009] No. 27).
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