内部保险公司与避税  

Internal Insurance Company and It s Avoidance of Taxation

作　　者：曹洪彬[1] 沈峰[1] 

机构地区：[1]夏门大学财政金融系,福建夏门361005

出　　处：《税务与经济》2002年第6期28-31,共4页Taxation and Economy

摘　　要：各国现行税法往往很难完全解决内部保险公司避税的问题。而在我国,税法中更是缺乏有关内部保险公司的规定。为此,有必要深入研究内部保险公司避税问题,制定较为完善的法律,并通过加强国际间的磋商和合作,以期在最大程度上保护我国的税收利益。The present tax laws around the world can't thoroughly solve the problems on the avoidance of tax in the internal insurance company.In China,some regulations about internal insurance company are lack in the tax laws.Therefore, this kind of problems should be discussed, a more perfect law should be made to perfect our tax benefits by the discussion and co - operation with other countries in the world.

关 键 词：内部保险公司 避税行为 税收利益 中国 自保险 再保险 

分 类 号：F812.42[经济管理—财政学] F842.3