保险公司所得税制度设计的原则及在我国的运用

The Principle of Insurance Company Income Tax Design and Its Practice in China

本文通过对国际上保险公司所得税制度设计的三个原则进行探讨,分析这三个原则对企业所得税的影响以及在我国原企业所得税制度设计中的运用,进而对2008年我国新企业所得税法实施以后,如何重新设计新的保险公司企业所得税制度提出政策建议。

The paper dicuses three principles of insurance company income tax design, analyses its effect on the Chinese company income tax and its usage in the old company income tax, furthermore, it puts forward some suggestions to the new the Chinese company income tax law design in the insurance industry.