上市保险公司税收负担研究.docVIP

PAGE PAGE 34 上市保险公司税收负担研究 摘要：本文研究的重点是我国保险业税收制度现状，税收负担的变化趋势，保险企业税收负担与经营业绩的关系三个方面。一方面本文选取了11家保险公司2010~2015年的数据，进行总体性分析、趋势性分析、行业内比较。另一方面税收负担对经营业绩的影响主要选取了2006~2015年四家上市保险公司的数据运用EVIEWS软件用净资产收益率对税收负担率进行回归得出。最终得出以下的结论和建议：一、我国保险业总体税负较高，且财险税负高于寿险。二、我国上市保险公司税收负担率与经营业绩呈负相关。我国保险公司税率偏高、税基不合理和政府支持力度不够，并根据此现象应该采取降低保险业税负、调整税基并加大政府支持力度。 关键词：上市保险公司；税收负担；实证分析；经营绩效 Research on the Tax burden of listed insurance companies in China Abstract: This paper focuses on the current situation of Chinas insurance industry tax system, the changing trend of the tax burden, the relationship between the tax burden and operating performance of insurance companies in three aspects. On the one hand, this paper selected 11 insurance companies 2010~2015 years of data, the overall analysis, trend analysis, industry comparison. On the other hand, the impact of the tax burden on the operating results selects the four listed insurance companies 2006~2015 data using EVIEWS software with net assets yield on the tax burden rate regression. Finally draws the following conclusions and recommendations: first, Chinas insurance industry overall tax burden is high, and the tax burden of property insurance is higher than life insurance. Two, the tax burden of Chinas listed insurance companies and operating performance was negatively correlated. Chinas insurance companies are high tax rates, the tax base is unreasonable and government support is not enough, and according to this phenomenon should be taken to reduce the tax burden on the insurance industry, adjust the tax base and increase government support. Keywords: Listed Insurance Company; Tax Burden; Empirical Analysis; Operating Performance 一、引言改革开放以来，我国保险行业取得了骄人的成绩，无论是保险密度还是保险深度都有较大的提升。但是，相比于发达国家，我国保险市场仍存在较大差距，有待进一步提高。相比于国内其他金融行业，如银行、证券，保险也无法相提并论。保险市场作为整个金融市场的分支，是金融体系的一个重要组成部分，其发展程度会直接影响金融体系的发展。中国作为一个人口大国，存在着巨大的保险产品需求市场，保险产品不仅能满足普通民众规避风险的需求，也是在投资多元化环境下一个重要的投资品种。税收作为国家财政政策的重要工具，能够对保险行业的经营绩效因此，对上市保险公司税收负担的研究可以了解整个保险行业的发展状况以及保险行业对整个国家的经济和社会生活所带来的影响和效益。因此需要关注保险市场