完善我国保险公司所得税税制研究（Study on improving income tax system of insurance companies in China）.doc

完善我国保险公司所得税税制研究（Study on improving income tax system of insurance companies in China） Study on improving income tax system of insurance companies in China Study on improving income tax system of insurance companies in China 2008-12-20 15:15:31 In the discussion of tax system and improve the insurance company income, more and more people focus on the fair tax, foreign insurance companies in the unified income tax for foreign insurance companies to create conditions for fair competition; to reduce the tax burden of the insurance industry, the embodiment of national industry support policies to promote the development of the insurance industry. The author believes that the following aspects should be taken into consideration. I. General Provisions (1) allowing the insurance company tax to be in the forefront of catastrophe reserves; The probability of some security events is very low, but once it happens, financial losses are enormous (such as natural disasters and credit risks). Many countries require insurance companies to deduct part of their catastrophic reserves. The increase in the catastrophe reserve offsets the additional risk plus portion of the premium, and is therefore theoretically fair. In reality, many countries do the same. For example, France can extract the catastrophic reserves, hail insurance is 2 times the premium, natural disasters and space insurance premiums for 3 times, nuclear insurance and third party pollution insurance is 5 times the premium. China is a country with many earthquakes, floods and fires, and the risks are great. But there is no catastrophe reserve in our country at this stage. If the insurance company has a catastrophic loss, it will use the total reserve after tax to make up for it. However, this approach will inevitably affect the accumulation rate of the total insurance reserve, making the catastrophe liability in the current insurance practice become a major illness in insurance management. In view of this, the government s