实践中,有很多涉税人员不能准确判定雇主责任险的性质,误认为该笔保险款项不得在企业所得税前扣除。要正确处理这一问题,首先应明确税法对不同类别的保险规定了不同的税收待遇:其次应对雇主责任险做出准确的定位,正确划分其所属保险类别,明确谁是被保险人、受益人;再次是雇主责任险能否在税前扣除的问题即可迎刃而解。一、税法对保险费用扣除情况的规定根据企业所得税费用扣除的相关性原则,企业为自己支付的财产保险费用准予扣除,而与企业经营收入无关的费用支出不得扣除。一般来说,企业如果为他人投保,即以他人为被保险人而支付的 In practice, many tax-related personnel can not accurately determine the nature of the employer’s liability insurance and mistakenly believe that the sum of insurance money should not be deducted before the enterprise income tax. To deal with this problem correctly, we should first clarify that the tax law stipulates different tax treatments for different types of insurance: secondly, we should make accurate positioning of the employer liability insurance and correctly classify the insurance categories that belong to it, make it clear who the insured and the beneficiaries ; Again is the employer liability insurance deduction can be solved before the problem can be solved. First, the tax law on the deduction of insurance costs According to the principle of deduction of corporate income tax deduction, enterprises to pay for their own property insurance premiums deducted, while the business income unrelated to the expenses shall not be deducted. In general, if the insurance business for others, that is, to pay someone else as the insured