我国保险公司税收制度的完善

Making the Tax System of Insurance Company in China more efficient

我国保险公司税制存在诸多弊端 ,如 :中外资保险公司所得税待遇不同 ,营业税负担过重等 ,阻碍了保险业的发展。笔者建议在考虑政策目标 ,税收原则 ,最终纳税人等相关因素的前提下 ,改革现行保险公司税制。如 :统一中外资保险公司所得税税率 ,降低营业税率并实行差别税率等。

The tax system of insurance company in China is not efficient,for example,different treatment of income tax between Chinese companies' and foreign ones',heavy burden of sales tax,so the development of insurance in dustry is not so smooth.So the writer suggest that it's time to reform the tax system,make the income tax rates uni form,decrease the sales tax rate and apply for differential tax rates base on the policy target,tax principle and the final tax- payer.