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从1994年1月1日起,我国开始实行分税制的财政管理体制.所谓分税制,是指在划分事权的基础上,按税种划分中央、地方财政收入的一种财政管理体制,其基本内容一是合理划分中央和地方两级政府的事权;二是根据财权服从事权的原则,确定各级政府的收入范围,将税种分别划分为中央税、中央与地方共享税和地方税;二是建立规范化的中央财政对地方的转移支付制度,调节地区之间的财力分配.但由于保险企业的特殊性,国务院明确的分税制财政体制中将中国人民保险公司集中交纳的营业税、所得税、利润和城市维护建设税都纳入了中央固定收入,地方不参与分享.应该说,分税制的财政体制对巩固和发展人保公司在保险事业中的主渠道作用是有益的.目前,地
Since January 1, 1994, China began to implement the tax-sharing system of financial management.The so-called tax-sharing system refers to the division of power on the basis of tax by the central and local revenue divided by a financial management system, the basic content of the first The second is to determine the scope of government revenue at all levels, the tax classification is divided into central tax, central and local shared tax and local tax; the second is to establish a standardized central However, due to the particularity of insurance companies, the business tax, income tax, profit and urban maintenance and construction tax that the People’s Insurance Company of China has paid in a concentrated way by the State Council under the explicit tax-sharing financial system Including the central fixed income, the local does not participate in sharing .It should be said that the tax system of the financial system to consolidate and develop the PICC insurance company in the main channel role is beneficial.