自营保险公司避税行为探析

Probing into the Tax Avoidance of Non-state-operated Insurance Companies

按照承保方式的不同,国际保险市场可分为原保险市场、再保险市场和自保险市场。自保公司是自保市场的重要组成部分。自保公司作为一种创新的风险融通方式,同样面临着纳税问题。对其避税行为的分析有助于了解自保公司面临的挑战并找出反避税措施。

According to the underwriting means,international insurance market is divided into origi-nal insurance market,reinsurance market and captive insurance market.As an important part of captive insurance market,captive insurance company acts as an innovative risk-accommodating in-stitution and also faces up to the payment of tax.An analysis of its tax avoidance helps to under-stand the challenges for captive insurance company and work out anti-tax--avoidance measures.