财税“新四法”对团体寿险及企业年金的影响分析  

The impact of"the new four taxation rules"on group life insur- ance and corporate annuity

作　　者：方国斌 程燕 

机构地区：[1]中国平安养老保险股份有限公司,上海201201

出　　处：《保险研究》2008年第2期44-46,68,共4页Insurance Studies

摘　　要：由于新企业所得税法、新会计准则、新企业财务通则和新金融企业财务规则等"新四法"相继在2007年～2008年实施执行,根据这些法律法规要求,按工资总额14%计提福利费成为历史,福利费计提规则的变化对我国团体寿险和企业年金将产生一定的影响,即对团体人身意外伤害保险、团体补充医疗保险、团体补充养老保险(企业年金)等产生不同的税收导向作用。在这些有利和不利因素的影响下.企业在购买团体寿险和企业年金时应有所变化。The ＂new four taxation rules＂, namely, the new corporate income tax law, the new accounting standard, the new enterprise accounting rules, and the new accounting rules for financial service enterprises go into effect in succession during 2007 to 2008. According to these new rules, the practice of making 14% of total pay roll as welfare benefits is ruled out, which will have impact on group life and corporate annuity businesses in China. The new rules have different effects on group personal accident and casualty insurance, group complementary medical insurance, group complementary pension insurance （corporate annuity）, etc. Facing with both favorable and unfavorable changes, enterprises exhibit different behaviors towards purchasing group life and corporate annuity plans.

关 键 词：“新四法” 团体寿险 企业年金 税收影响 

分 类 号：F840.62[经济管理—保险]