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本文在对寿险产品所具有的保险性与投资性这二重性特征进行分析的基础上,提出这一特征使得一般的公司所得税难以适应对寿险公司课税要求的观点,并对我国寿险公司所得税的设计提出了建议。
Based on the analysis of the dual nature of life insurance products’ insurance and investment, this paper puts forward that this characteristic makes it difficult for the general corporate income tax to adapt to the tax liability requirements of life insurance companies and to design the income tax of life insurance companies give suggestions.