国家税务局关于改变保险合同印花税计税办法的通知
国税函发〔1990〕428号Issued April 29, 1990
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
印花税开征以来，各地反映对保险合同以投保金额为计税依据的办法不尽合理，征管检查难度较大。经多方征求意见和反复测算，并报送国务院领导同志批准，决定作如下改进： 一、对印花税暂行条例中列举征税的各类保险合同，其计税依据由投保金额改为保险费收入。 二、计算征收的适用税率，由万分之零点三改为千分之一。 本通知自1990年7月1日起执行。
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