发挥税收政策支持作用 促进保险业又好又快发展  

Displaying the Supportive Role of Taxation Policy,Promote better and faster Development of the Insurance Industry

作　　者：周道许[1] 

机构地区：[1]北京大学光华管理学院,北京100871

出　　处：《保险研究》2007年第9期16-18,共3页Insurance Studies

摘　　要：保险税收制度是金融税制的重要组成部分,对保险业的发展具有相当大的影响作用。当前,我国保险税制存在整体税赋偏重、宽税基、不同险种采用统一税率、重复征税等问题。为此,应研究和改革现行保险税制,完善保险税收政策,以适应和促进我国保险业又好又快地发展。The taxation policy for the insurance industry is an important component of financial taxation policy, and has a major impact on the development of the insurance industry, Proper taxation policy is conducive to self-accumulation of the industry and promotes social consumption of insurance products and services. This will lead to more product and service innovation of insurance enterprises and attract more talented people into this sector. Currently, the insurance taxation policy in China has the problems of heavy taxation, wide taxation base, uniform taxation rate for different products, and overlapping taxation. We should study and reform the current taxation policy and improve on it in order to promote better and faster development of the insurance industry.

关 键 词：保险税制 保险服务 保险创新 

分 类 号：F840.32[经济管理—保险]