我国保险税赋和课征方法质疑

On Insurance Tax Burden and Tax Techniques

我国保险业发展举步维艰一部分归因于对保险税收立法的严重滞后，以及由此导致的税收在刺激保险业发展上的软弱无力。一方面，对保险公司实行的高税负使其加大了保费中的费用因素，将税负通过提高保费的方式转嫁到消费者头上；另一方面，对投保人或被保险人有关保险费和保险赔款也缺乏相应的税收优惠政策，致使整个社会的有效保障水平下降。

The difficulty of our insurance industry is partly due to the lag of the tax legislation on insurance and theweak stimulation to the insurance development by taxation. On the one hand the high tax buulens carried by insurancecompanies added some cost on premium and the high tax burdens are put on the consumers by raising premium. On theother hand, the insurane fees and insurance proceeds between the applicants and insurants are lack of preference.Therefore, the effective protection of the whole society is lowering.