国家税务总局关于中意人寿保险有限公司一年期以上返还性人身保险
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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 Taxation bureaus of provinces， autonomous regions， municipalities directly under the Central Government and cities specifically designated in the state plan： According to the relevant provisions of Circular of Ministry of Finance and the Ministry of Taxation on Tax Exemption 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 dividend） 4. GC AP safe accident indemnity insurance 5. GC copious 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 spouse 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 |
