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商业人寿保险的营业税按照金融保险业的统一标准征收。统一的标准必然带来税负的不同,差异性的税负将会通过保险费率转嫁给消费者。对于消费者,同样的资金投入却有不同的税收,必将带来不同的产品选择。本文以商业人寿保险中最简单的定期人寿保险为切入点,分析当前营业税制对定期人寿保险的不适用性,并与银行业的营业税税基进行比较,按银行营业税税基的方式测算商业人寿保险中定期人寿保险的实际营业税税负,最终提出解决现行定期寿险营业税问题的路径。
Commercial life insurance business tax levied in accordance with the unified standards of the financial and insurance industry. Uniform standards will inevitably bring different tax burden, the tax burden will be passed on to consumers through insurance premiums. For consumers, the same capital investment but have different taxes, will surely bring different product choices. In this paper, commercial life insurance in the most simple regular life insurance as the starting point, the current business tax system on the analysis of the non-life insurance, and with the business tax base for banking comparison, according to the tax base for commercial banks to measure commercial life Insurance, regular life insurance in the actual business tax burden, and ultimately proposed to solve the current regular business life insurance tax path.