对我国保险税收制度的思考

Thinking on the Insurance Tax System in China

我国现行的保险税制存在着整体税负偏高、不利于创造平等竞争的市场环境、影响总准备金的积累及税负不公等问题。为此 ,建议降低保险业的税负水平、取消对外资保险企业的优惠政策、改革现行营业税统一税率的做法 ,实行分险纳税 ,以充分体现国家的政策导向。

There exist some problems in our current insurance tax system,such as higher tax burden,which is unfavourable to creating the market climate of the equitable competition and influences the accumulation of the reserve,inequitable tax burden.Therefore,some suggestions are made:reducing the tax burden level of the insurance industry,cancelling the preference policy of the foreign insurance enterprises,reforming the current unified tax rate of business tax ,carrying out paying tax by cede insurance for the purpose to show fully the policy direction of China.