我国现行保险税收制度探讨（Discussion on current insurance tax system in China）.docVIP

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我国现行保险税收制度探讨（Discussion on current insurance tax system in China）.doc

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我国现行保险税收制度探讨（Discussion on current insurance tax system in China）

我国现行保险税收制度探讨（Discussion on current insurance tax system in China） Discussion on current insurance tax system in China Discussion on current insurance tax system in China 2008-12-20 15:11:07 The current system of insurance tax in China since 1983 to implement the national tax reform tax was gradually established. Since the formation of the revenue, reflect the policy played a certain role, such as to reduce the burden of agricultural production, the agricultural insurance shall be exempted from business tax and stamp tax, to has the social security function of insurance such as the return of personal insurance and other insurance tax, business tax and stamp duty. At the beginning of the new century, Chinas insurance industry is still in the initial stage of development. In the face of the open market economy after joining the WTO, the insurance industry is in a serious situation. The insurance tax as a control of the insurance market financial tool, we believe that the expansion of development to ensure national insurance and the foreign insurance company of fair competition and support of Chinas insurance industry, the establishment of a conform with international convention, and in accordance with the insurance enterprise own economic operation rules of the tax policy imminent. First, the current insurance tax system analysis 1., the overall tax burden is biased, restricting the long-term development of the insurance industry From 2001 onwards, the state of the business tax rates were adjusted to three years the business tax rate from the original 8% down to 5%, to a certain extent, reduce the tax burden of the insurance company, but still much higher than for telecommunications, transportation 3%, or even higher than for other services 5%. From an international perspective, the business tax rate of Chinas insurance industry is also higher. All countries in the world generally adopt a more inclined policy to support the development of the insurance industry. Such a