中国保险业税收的制度、效应及完善机制探析

Research on the system,effect and improving mechanism of tax regime for China′s insurance industry

保险是现代经济的核心组成部分和经济发展的促进因素之一。当前,中国保险业的税收负担偏重,而各种税收影响保险需求方的功能较弱。实证分析表明,保险公司的实际税率对其盈利水平具有显著负效应,税收可以通过影响保险消费者的收入、保险价格进而影响保险需求。基于减轻保险业税收负担、刺激保险供求的基本原则,把结构性减税和整体性减税结合起来,是完善中国保险业税收的可行措施。

Insurance is a core component of the modem economy and is helpful to promote economic development. At present, the insurance industry has a quite heavy tax burden but the taxation policy＇s function for influencing insurance demands is rather weak. The empirical analysis shows that the effective tax rate of an insurance company has a significant negative effect on its earnings. It also shows that the tax policy may influence insurance demands through changing its influence on the income level of insurance consumers and the insurance premium. It is necessary to stimulate the insurance supply and the insurance demand by reducing the tax burden on the insurance industry. It is a feasible measure to combine structural tax reduction with all-round tax reduction in order to perfect the tax policy on the insurance industry.