保险业税收制度相关问题探析

Thinking on Taxation of Insurance Industry in China

保险是一种市场化的风险转移机制,具有准公共产品性质。这一性质决定了保险税收制度应当兼顾总体税收政策取向和保险业发展的客观要求,充分发挥其对保险业宏观调控和政策导向功能,为保险业发展提供宽松的环境,支持保险业做大、做强。从这一观点出发,论述了我国现行保险业税收制度存在的主要问题,以及相关完善措施,对实践具有一定指导意义。

As a mechanism of risk transfer,insurance has a nature of public welfare.Its development needs the support of tax system ,yet ,there exits Inefficient taxation of insures which hinders the development of insurance industry in China,Based on this viewpoint,this paper pays attention to the main problems of tax on insurance,such as higher tax burden Therefore,some basic principles and suggestions of tax system reform are put forward.