我国保险税收制度现状与改革对策  

China's Tax System on Insurance: Existing Situation and Some Reformative Suggestions

作　　者：李友元[1] 汪福安[1] 

机构地区：[1]北京工商大学经济学院,北京100037

出　　处：《北京工商大学学报（社会科学版）》2004年第1期90-95,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：北京市哲学社会科学规划;北京市教委人文社会科学研究计划课题<中国保险税收制度研究>的成果之一。

摘　　要：保险作为一种风险化解和转移的机制,具有一定的公益性,它的发展需要政府政策的扶持和鼓励。税收政策是影响商业保险的最重要的政策变量之一。本文从保险供给和保险需求两个方面分析了我国现行保险税收制度存在的主要问题及对商业保险业发展的影响,提出了我国保险税收制度改革的基本原则和框架。As a mechanism of risk elimination and transfer, insurance has a nature of public welfare. Its development needs the support and encouragement from government. Tax policy is one of the most important variables in policy that has an effect on the commercial insurance. The paper analyzes the main problems of China's present tax system on insurance from both supply and demand, and argues that it would hinder the development of insurance. The authors put forward the basic principles and some suggestions of tax system reform.

关 键 词：税收政策 商业保险 中国 税收制度 改革 保险公司 税收负担 营业税 

分 类 号：F842[经济管理—保险] F812.42