Q：
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Is supplementary insurance expenses paid for employees can be deducted in the calculation of the taxable income?
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A：
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In accordance with the relevant policies, the supplementary pension insurance premiums and supplementary medical insurance expenses paid by an enterprise for all employees serving or employed in the enterprise shall be deducted in the calculation of the taxable income, within the standard of not exceeding 5% of the total wages of the employees respectively.
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Q：
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Is accident insurance expenses paid for employees can be deducted in the calculation of the taxable income?
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A：
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In accordance with the Notice on Issues Related to Enterprise Income Tax (Guoshui No. 80 [2016]), the expenses of personal accident insurance premiums paid by enterprises for employees who on business trips shall be allowed to be deducted by the enterprise in calculating the taxable income.
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Q：
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Is special types of work insurance paid for employees can be deducted in the calculation of the taxable income?
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A：
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In accordance with the Regulations on the Implementation of the Enterprise Income Tax Law, except for the commercial insurance premiums paid by an enterprise for investors or employees, the personal safety insurance premiums paid by the enterprise for employees of special types of work in accordance with the relevant provisions and other commercial insurance premiums can be deducted as prescribed by the competent department of finance and taxation under the State Council
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Q：
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Is commercial insurance paid for employees can be deducted in the calculation of taxable income?
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A：
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In accordance with the provisions of the Notice of the CIRC of the State Administration of Taxation of the Ministry of Finance on the Promotion of the Pilot Policy on Personal Income Tax on Commercial Health Insurance to the National Implementation (Caishui No. 39), pre-tax deductions of 2400 yuan/year (200 yuan/month) are allowed for the purchase of commercial health insurance products that meet the requirements. The expenses incurred by the unit in purchasing commercial health insurance products in accordance with the regulations for employees shall be included in the individual wages and salaries of the employees respectively and shall be deducted according to the above limits.
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Q：
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Is employer liability insurance paid for employees can be deducted in the calculation of taxable income?
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A：
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Liability insurance is a property insurance under the Insurance Law. In accordance with the Regulations on the Implementation of the Enterprise Income Tax Law, the property insurance paid for employees in accordance with related regulations and shall be granted pre-tax deductions in accordance can be deducted in the calculation of taxable income. In accordance with the provisions of the Announcement of the State Administration of Taxation on The Pre-tax Deduction of Enterprise Income Tax on Liability Insurance Premiums (Guoshui No. 52 [2018]), the employer liability insurance, public liability insurance shall be deducted in the calculation of taxable income.
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FAQ
