浅析机动车船税费代收代缴存在的问题与防范  

Problems and Prevention for Collect and Remit of the Vehicle and Vessel Tax in Vehicle Insurance

作　　者：冷晓萍[1] 

机构地区：[1]中国人民财产保险股份有限公司郑州监察稽核中心,河南郑州450003

出　　处：《保险职业学院学报》2018年第2期47-49,共3页Journal of Insurance Professional College

摘　　要：近年来,随着我国汽车产业发展及居民消费能力的提高,车辆保险行业迅猛发展。作为代收代缴机动车车船税的法定义务人,财产保险公司代收代缴资金量快速增长。与此同时,各环节的内控管理及风险隐患也逐渐显现。笔者以此为研究课题,调查走访多家保险经营机构及中介单位,发现车船税代收代缴、车船税手续费结算、车船税手续费支出等环节都存在不少的问题,为此提出了加强内控管理、提升经营效益的建议。In recent years, with the growth of the automobile industry and the increase of house- holds＇ consumption, the vehicle insurance industry has been developing rapidly. As a legal withholder of Vehicle and vessel tax, the amount of collect and remit by the property insurance company is growing fast. Meanwhile, the problem of internal management and risks gradually appear. Based on this, on the visit of various insurance companies and brokers, the author finds there are many problems existing in the collect and remit of vehicle and vessel tax, the fee settlement and expenditure of vehicle and vessel tax. In the end, some suggestions are put forward to enhance internal management and improve the management efficiency.

关 键 词：车船税费 代收代缴 内控管理 风险防范 

分 类 号：F840.323[经济管理—保险]