保险税收政策的传导机制分析  

The Analysis about the Transmission Mechanism of Insurance Tax Policy

作　　者：徐美芳[1] 

机构地区：[1]上海社会科学院经济研究所,上海200020

出　　处：《财经理论与实践》2008年第3期60-64,共5页The Theory and Practice of Finance and Economics

摘　　要：已有税收政策传导机制的研究主要集中在机制的内涵和强化方式等方面,并没有对具体产业或行业进行区别。通过对保险需求和保险供给为核心的传导机制研究后发现,前者主要通过收入效应和替代效应调整保险供需均衡点,后者则主要以税收转嫁和保险人总准备金的增减来传导政策影响。另外,收入弹性越大时,保险税收政策引起的替代效应越明显,税收转嫁引起的费率变动却相对越少。Researches on transmission mechanism of insurance tax policy have mainly focused on it connotation and how to strengthen it, while the researches haven＇t distinguished the industries. The core of transmission mechanism is insurance supply and demand. It found that transmission mechanism mainly based on the insurance demand would keep the equilibrium through the effect of income and substitute, and transmission mechanism mainly based on the insurance supply would affect the market through passing the tax on to the consumer and altering the insurer＇s aggregate reserves. The paper also displayed that the bigger the elasticity of income, the greater the substitute effect of insurance tax policy, the less the premium would be.

关 键 词：保险 税收政策 传导机制 

分 类 号：F830.422[经济管理—金融学]