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

时间：2007-07-04 00:46:11

（单词翻译:单击）

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 taxation¹ bureaus of all provinces， autonomous² regions and cities specifically designated in the state plan：

　　Pursuant to relevant provisions of the Circular on Exemption⁴ 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 Ministry⁵ of Finance and the State Administration of Taxation， it is decided⁶ after deliberation to exempt³ 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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收听单词发音

1 taxation
n.征税，税收，税金
参考例句：
He made a number of simplifications in the taxation system.他在税制上作了一些简化。 The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 autonomous
adj.自治的；独立的
参考例句：
They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。 This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。

3 exempt
adj.免除的；v.使免除；n.免税者，被免除义务者
参考例句：
These goods are exempt from customs duties.这些货物免征关税。 He is exempt from punishment about this thing.关于此事对他已免于处分。

4 exemption
n.豁免，免税额，免除
参考例句：
You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。 These goods are subject to exemption from tax.这些货物可以免税。

5 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

6 decided
adj.决定了的，坚决的；明显的，明确的
参考例句：
This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。 There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。