State Taxation Administration of The People's Republic of China and China Insurance Regulatory Commission

Notice on Issues Concerning Regulating the Invoice Management of Insurance Intermediary Services

Guo shui fa [2004] No.51

Local tax bureaus, insurance regulatory bureaus and insurance companies of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

In order to further standardize the operation behavior of insurance intermediary market, strengthen the tax collection management and tax source monitoring of insurance industry and insurance intermediary service industry, according to the relevant provisions of the Insurance Law of the People's Republic of China and the Measures for the Administration of Invoices of the People's Republic of China, it is decided to use the Uniform Invoice for Insurance Intermediary Services nationwide. The relevant issues are hereby notified as follows:

1. All taxpayers who have registered in accordance with the law and obtained tax registration certificates, and who have been examined and approved by China Insurance Regulatory Commission (hereinafter referred to as "China Insurance Regulatory Commission"), hold insurance intermediary business licenses, and engage in insurance intermediary services within the territory of the People's Republic of China, insurance assessment institutions, insurance agencies and insurance concurrent agencies (hereinafter referred to as "insurance intermediaries") belong to the Uniform Invoice for Insurance Intermediary Services (hereinafter referred to as "insurance intermediaries"). An insurance intermediary institution shall apply to the competent tax authorities for receiving and purchasing the Uniform Invoice with the insurance intermediary business license issued by the China Insurance Regulatory Commission.

Two, insurance companies can only pay fees (commissions), assessment fees, labor fees and other business income to legal insurance intermediaries. After obtaining the above income, the insurance intermediary institution shall issue a Uniform Invoice to the insurance company in time, and shall not issue other invoices or self-made receipts. The insurance company takes the Uniform Invoice received as the proof of payment.

Iii. When issuing a Uniform Invoice, an insurance intermediary institution shall simultaneously submit a Business Settlement Form to the insurance company according to the specific contents of the insurance intermediary services provided, and list all items in the Business Settlement Form one by one, including: customer name, insurance type, policy number, premium collected or remitted, charging time and settlement time, handling fee, commission or calculation method and amount of public assessment fee, etc. The "business statement" is designed by the insurance company or insurance intermediary according to the actual situation.

Four, the insurance companies in the insurance intermediary agencies to pay fees (commissions), assessment fees, labor costs and other intermediary fees, must be issued by the insurance intermediary agencies "unified invoice" and "business statement" together as the original accounting vouchers to pay the insurance intermediary agencies, other self-made payment vouchers or other invoices provided by the insurance intermediary agencies shall not be used as vouchers to pay the intermediary fees.

Five, "unified invoice" is divided into two types: computer ticket and manual ticket. The specification of computer ticket is 190mm× 127mm, and that of manual ticket is 190mm× 130mm, in both Chinese and English. The Uniform Invoice is basically in quadruplicate: the first copy is a stub copy, and the printing color is black; The second copy is the invoice copy, printed in brown; The third link is the bookkeeping link, printed in red; The fourth is the business contact, and the printing color is blue. The Uniform Invoice is printed on dry carbon paper, with the stubs and invoices painted light green, the triplex painted light blue, and the quadruplex printed on plain paper (the invoice style is attached). The handwriting on the invoice and the account is light green, and the handwriting on the business is light blue. The invoice producer seal and invoice number are still overprinted with red fluorescent ink. The Uniform Invoice is printed by the local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

In addition to these provisions, it is necessary to increase the number of "Uniform Invoices" and increase the comparison between Chinese and minority languages, which shall be determined by the local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and reported to State Taxation Administration of The People's Republic of China for the record.

Six, the insurance intermediary institutions shall, in accordance with the "people's Republic of China * * * and the invoice management measures" and the provisions of this notice, purchase, fill out, keep and cancel invoices, establish and improve the invoice management system, and submit the invoice receipt and deposit report form on schedule. Before the fiscal cash register is used, the "tax control code" column in the computer ticket will not be filled in temporarily.

VII. The Uniform Invoice was launched on July 1 day, 2004, and the old version of the insurance intermediary service invoice was discontinued on February 3 1 day, 2004.

Eight, the local tax bureaus and insurance regulatory bureaus should strengthen communication and coordination, and do a good job in the promotion and implementation of the Uniform Invoice. Local insurance regulatory bureaus shall cooperate with the tax authorities to do a good job in the supervision and management of the implementation of the Uniform Invoice for insurance companies and insurance intermediaries within their respective jurisdictions, and revoke the business license of insurance intermediaries that violate the rules seriously according to law. The tax authorities shall deal with those who violate the provisions on the use of Uniform Invoice in accordance with the provisions of tax laws and regulations.

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