国家税务总局关于华泰财产保险股份有限公司取得的保险业务收入免征营业税的通知 The Circular of the State Administration of Taxation on Exempt

国税函[2004]1165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. 1165

　　The local taxation bureaus of all provinces， autonomous regions and cities specifically designated in the state plan：

　　Pursuant to relevant provisions of the Circular on Exemption from Business Tax on Certain Items （Cai Shui [1994] No.002） and the Circular on Certain Issues of the Exemption from Business Tax on Life Insurance Business （Cai Shui [2001] No.118） of the Ministry of Finance and the State Administration of Taxation， it is decided after deliberation to exempt from business tax on the insurance proceeds gained from the “Huatai An Yi Financial Personal Vehicle Accident Insurance”， which is operated by Huatai Insurance Company of China， Ltd. and satisfies the exemption terms and conditions.

　　The State Administration of Taxation

　　October 18th， 2004

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