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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业务免征营业税的通知 The Circular of the Ministry of Finance and the State Administration of Taxation on Exempting Refundable Personal Insurance with a Term more than One Year from Business Tax

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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 taxation authorities and related insurance companies require exempting 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 annuities 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 Exemption from Business Tax on Certain Projects (Cai Shui Zi [1994] No.002) and the Circular of the Ministry 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 decided after examination and verification to exempt from business tax on the premiums 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 exempted 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 Extraneous Term Life Insurance(2000)

  9. Pension Insurance (profit difference refundable)

  10. Ping An Ruyijiujiu Group Annuity 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 Dread 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 ( Dividend)

  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 Convertible 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 Supplementary 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 Premium 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 Renewal 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, expiration 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 (affixed 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

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