保险涉税思考  

A Research on the Tax System of Insurance

作　　者：凌海亮[1] 陈雪[1] 

机构地区：[1]华东政法大学研究生教育院,上海200042

出　　处：《惠州学院学报》2008年第2期66-68,共3页Journal of Huizhou University

摘　　要：现行保险税制给保险业带来的税赋偏重且激励作用不足,对保险业发展的促进作用较小。笔者认为应调整保险业的税负,降低税负水平,同时增强其激励作用,进一步促进我国保险业的发展,从而让社会居民能更多地得到保险的保障。The paper analyzes the main problems of Chinese present tax system on insurance and argues that it would hinder the development of insurance. The author puts forward some suggestions of tax system reform such as ： to adjust and reduce taxation on insurance to enhance the incentive of insurance for purpose of promoting the development of insurance. As a result, the reformation can help the insurance industry to play a more important role on the public welfare.

关 键 词：保险税制 营业税 企业所得税 

分 类 号：D922.284[政治法律—经济法学] D922.222[政治法律—法学]