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保险的发展始终离不开税收制度的支持,税收对保险产品影响最大,直接关系到保费的列支、保险金的给付以及保险企业的经营利润。保险税收立法效力级次过低且存在诸多缺陷,主要表现为以下几个方面:税收立法层次偏低,法律规定相对简单;分税制财政体制关于保险税权的规定加剧了保险业地区发展的不平衡;保险业税法调控目标的频繁变化降低了保险税法的刚性。
The development of insurance has always been inseparable from the support of the tax system. Taxes have the greatest impact on insurance products, which are directly related to the payment of premiums, the payment of insurance benefits and the operating profit of insurance companies. The level of insurance tax legislation is too low and there are many shortcomings, mainly in the following aspects: the level of tax legislation is low and the law is relatively simple; the tax-sharing system in tax-sharing system aggravates the imbalance in the development of insurance industry The frequent changes in the regulation and control targets of insurance tax law have reduced the rigidity of insurance tax law.