There are four types of commercial insurance that can be deducted before tax: 1. Personal safety insurance premiums paid by enterprises for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council are allowed to be deducted before tax. 2. Pre-tax deduction is allowed for personal accident insurance expenses incurred by enterprise employees on business trips by means of transportation. 3, enterprises to participate in property insurance, insurance premiums paid in accordance with the provisions, allowing pre-tax deduction. 4, enterprises to participate in employer liability insurance, public liability insurance and other liability insurance, according to the provisions of the insurance premium paid, allowed to be deducted before tax.

According to Article 36 of the Regulations for the Implementation of the Enterprise Income Tax Law, except for the personal safety insurance premium paid by the enterprise for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted by the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by the enterprise for investors or employees shall not be deducted.

According to Article 1 of Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Enterprise Income Tax (Announcement No.80 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), 20 16), personal accident insurance expenses incurred by enterprise employees on business trips by means of transportation are allowed to be deducted when calculating taxable income.

According to Article 46 of the Regulations for the Implementation of the Enterprise Income Tax Law, the insurance premiums paid by enterprises in accordance with the regulations are allowed to be deducted.

According to the Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Deduction of Enterprise Income Tax for Liability Insurance (State Taxation Administration of The People's Republic of China Announcement No.52, 20 18), the premiums paid by enterprises to participate in liability insurance such as employer liability insurance and public liability insurance are deducted before enterprise income tax.