我国现行保险税收制度探讨（discussion on current insurance tax system in china）

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我国现行保险税收制度探讨（DiscussiononcurrentinsurancetaxsysteminChina）DiscussiononcurrentinsurancetaxsysteminChinaDiscussiononcurrentinsurancetaxsysteminChina2008-12-2015:11:07ThecurrentsystemofinsurancetaxinChinasince1983toimplementthenationaltaxreformtax"wasgraduallyestablished.Sincetheformationoftherevenue,reflectthepolicyplayedacertainrole,suchastoreducetheburdenofagriculturalproduction,theagriculturalinsuranceshallbeexemptedfrombusinesstaxandstamptax,tohasthesocialsecurityfunctionofinsurancesuchasthereturnofpersonalinsuranceandotherinsurancetax,businesstaxandstampduty.Atthebeginningofthenewcentury,China'sinsuranceindustryisstillintheinitialstageofdevelopment.InthefaceoftheopenmarketeconomyafterjoiningtheWTO,theinsuranceindustryisinaserioussituation.Theinsurancetaxasacontroloftheinsurancemarketfinancialtool,webelievethattheexpansionofdevelopmenttoensurenationalinsuranceandtheforeigninsurancecompanyoffaircompetitionandsupportofChina'sinsuranceindustry,theestablishmentofaconformwithinternationalconvention,andinaccordancewiththeinsuranceenterpriseowneconomicoperationrulesofthetaxpolicyimminent.First,thecurrentinsurancetaxsystemanalysis1.,theoveralltaxburdenisbiased,restrictingthelong-term developmentoftheinsuranceindustryFrom2001onwards,thestateofthebusinesstaxrateswereadjustedtothreeyearsthebusinesstaxratefromtheoriginal8%downto5%,toacertainextent,reducethetaxburdenoftheinsurancecompany,butstillmuchhigherthanfortelecommunications,transportation3%,orevenhigherthanforotherservices5%.Fromaninternationalperspective,thebusinesstaxrateofChina'sinsuranceindustryisalsohigher.Allcountriesintheworldgenerallyadoptamoreinclinedpolicytosupportthedevelopmentoftheinsuranceindustry.SuchasSpainandSingaporeontheinsuranceindustrytobeexemptedfrombusinesstax;theUnitedStatesbusinesstaxratesvary,generallyaround2%;accordingtothe2.5%UKgrosspremiumspaidin1996,thenewtaxlawforlifeinsurance,pensioninsurance,healthinsurance,marineinsurance,aviationinsurance,cargoinsurance,internationalinsuranceexporttax-freebusinessinAsia;likeThailand,SoutheastAsiancountriestheinsurancerateisonly3.3%.Thehigheroperatingtaxratehascertainrestrictionsonthedevelopmentofinsuranceindustry,especiallythepropertyinsurance,whichisnotconducivetotheinsurancecompaniestocontrolrisksonthebasisofthelawoflargenumbers.Secondly,theinsuranceindustryforthehighrateofstampduty,contractwarehousingandcustodyofpropertyinsurancecontract,contractofleaseofpropertyfortherateof1perthousand,otherthanthecontractfor0.05perthousand,0.3perthousand,thetaxrateshouldbehigh,only2perthousandoftheapplicablesecuritiestransactiontax,stamptaxisduetothepremiumincometaxbasedonthe,theactualtaxburden isnotlowerthanthestockexchange.2.,thetaxburdenisnotfairenoughChineseandforeigninsurancecompaniesinthecorporateincometaxandurbanconstructiontaxperformanceofthetaxburdenvariesgreatly.(1)thetaxratesaredifferent.Theprovisionsofthetaxlaw,foreigninvestorsinvestedcapitalorbranchbythecorporationintoworkingcapitalofmorethan$10million,theoperatingperiodofmorethan10yearsofforeigninsurancecompaniesoperatingincomeattherateof15%corporateincometax,aftertheapplication,theapprovalofthetaxauthorities,theannualprofitfromthebeginning,thefirstyearexemptionfromcorporateincometax.Secondyearsandthirdyearshalved.AndtheincometaxofChineseinsurancecompaniesis33%.(2)thetaxbaseisdifferent.TheincometaxpaidbyChineseandforeigninsurancecompaniesvariesintermsoftaxpayment,staffwelfare,donationexpenses,businessentertainmentexpenses,interestexpenses,baddebtlossesanddepreciationoffixedassets.IftheChineseinsurancecompanyhasamaximumtaxlimit,theemployee'swelfaretaxshallbedeductedfrom14%ofthetaxableincome.Theforeigninsurancecompaniesmayjustwagesfromthecostincurred.Chineseinsurancecompaniesfrombaddebtreserveratioofaccountsreceivablebalanceattheendoftheyearto0.3%0.5%,baddebtreserveloans1%;andforeigninsurancecompaniesbyyear-endloanbalanceorbalanceofaccountsreceivablebaddebts,baddebtreserve3%.Anotherexampleisthedonationexpenditure,theChinesefunded insurancecompaniesforpublicwelfareorreliefdonationexpenditureintheyeardoesnotexceed1.5%ofthetaxpayableshallbedeductedwithinthestandardcanbe,morethansomeoftheforeigninsurancecompanyshallnotbededucted,andforpublicwelfareorreliefdonationscanbeusedwhentheperiodcostofallexpenses.(3)theChineseinsurancecompaniesshouldpaythecitymaintenanceandconstructiontaxattachedtothesalestax,whiletheforeigninsurancecompanieswillbeexemptedfromtheurbanmaintenanceandconstructiontax.(4)foreigninsurancecompaniesmayenjoythereinvestmentrebatepolicy.Foreigninsurancecompanieswillbeobtainedfromthecompanyreinvesttheprofitsofthecompany,increasetheregisteredcapitalorcapitalasotherforeigninvestedenterprises,theoperatingperiodofnotlessthan5years,canreturntheinvestmentincometaxalreadypaid40%.3.,comparedwiththebanksandfundcompanieswhichbelongtothefinancialindustry,thepolicysupportforinsuranceisnotenoughInsuranceisthestabilizerofcommercialsociety,Isanimportantcomponentofthenationaleconomy.Becauseofthelatestartandlowlevelofdevelopment,theinsuranceindustryinChinaisnotprovidingbetterprotectionforthesociety.Therefore,thestateshouldsupportitsdevelopment.However,comparedwithbanksandfundcompaniesbelongingtothefinancialindustry,thepolicypreferencesenjoyedby insurancecompaniesarelimited.Suchasaccordingtotheregulations,onJanuary1,2001thebankbusinesstaxalreadypaidtheinterestreceivable,ifwithin180days(including180days)afterfailedtorecover,canoffsetthecurrenttaxableturnover;priortothebankbytheendof2000businesstaxalreadypaidtheinterestreceivable,inprinciple,canbegraduallyreducedthetaxableturnoverinthenext5years.Forinsurancecompanies,theinsurancecontractisapromise-carriersalesofinsuranceproducts,theinitiativetothesuccessofthetransactionisnotintheserviceprovider(i.e.theinsurancecompany),therefore,whentheinsurancecompanypremiumsreceivableinnotreceivedalongtime,especiallywhentheinsuranceliabilityperiod,theinsureddidnotdanger,becauseinsurancecompanieshavenoobviousriskeventsandbehavior,thepossibilityoftheinsuredtopaythepremiumisslim,butthispartofthepremiumsreceivableistocalculateandpaybusinesstax.Inaddition,inthe"insurancelaw"promulgated,theinsurancefundisopentobusiness,someinsurancecompaniesmayexistasyettorecovertheloan,thispartoftheinterestreceivable,butnotlikebanksfrombusinesstaxdeduction.Again,theinsurancecompanylaunchedanewinvestmentlinkedinsurance,accordingtoitscharacteristic,independentaccountallthegainsandlossesoffundsbytheinsuredandtheinsurancecompanyhavetheburden,doesnotenjoytherevenuegeneratedbythesaleofsecurities,thesituationisverysimilartothesecuritiesinvestmentfund,thecurrentstateoftheoperatingincomefundcompaniesdonotthetaxrevenuepolicy,andinsurancecompaniesbutcannotenjoysuchpreferential.4.,thebasisofthelevyisnotscientificenough China'sinsurancetaxsystemignorestheinsuranceasaspecialindustryofmanagingriskbusiness,andhasitsowneconomicoperationmechanism.Withoutconsideringtheinvestmentincomeandotherfactors,theinsurancepremiumincometaxableincome=-Payments-operatingexpenses-businesstaxandsurcharges=netpremiumincome+additionalpremiumincomepayments-operatingexpenses,businesstaxesandsurcharges.Bytheaboveformulacanbeseenthattheincometaxbaseincludes"purepremiumincomepayments",butaccordingtothelawoflargenumbersandtheactuarialtheory,purepremiumandindemnityinsurancecompanieschargethefinalisequal,theinsurancecompaniesintheinsuranceindemnityandpureincomedifferencebetweennonprofit.Inreality,whenthefiscalyearend,netpremiumincomeandexpenditurebalancecompensation,onlythattheprobabilityofrisklossforthefiscalyearislowerthantheprobabilityofrisklossexpected,doesnotexcludethehigherthanexpectedlossprobabilityoftheriskofaccidentsinthecomingfiscalyear.Therefore,thedifferencebetweenthepurepremiumincomeandtheclaimlossisactuallytheriskcostoftheoperationalriskbusinessoftheinsurancecompany,nottheprofitrealizedbytheinsurancecompany.Thispartofthetaxisnotconducivetoinsurancecompaniesinthefiercecompetitioninthemarkettomaintainstability,reducingtheaccumulationofinsurancecompaniesselfaccumulation.Secondly,inthereinsurancebusinesstaxleviedontheimplementationoftheprovisionsofthetaxlawinthereinsurancebusiness,CedingCompanyinthebalanceofthetotalpremiumincomeminusthereinsurancepremiumasthetaxbasisofthebusinesstax,butinactualwork,shallbeborne bytheCedingCompanyofallbusinesstax,businesstaxleviedonthecompanynolonger.Inthisway,theseparationoftheinsurancecompanies,theoriginaltaxpremiumincomeatleasttothetotalpremiumandnetpremiumdifferenceoverlevybusinesstax,withoutconsideringthedifferencesbetweentheinterestsofCedingCompanyanddividedintothecompany,theobjectiveisalsotoincreasethetaxburdenoftheCedingCompany,especiallyintheOverseasReinsuranceCompanytohighriskbusiness,fromtheinsurancecompanyretainedasmallshareofpremiumincome,maybedividedintothecompany'sbusinesstaxisnotpay(suchassatelliteinsuranceretained3%-5%points,Paul97%-95%).Two,ourcountryinsurancetaxsystemreformdiscussion1.,straightenouttherelationshipbetweenStateTaxationandinsuranceenterprisetaxationForalongtime,inthemacropolicyrelatedinsurancebusiness,alwaysregardinsuranceasthestatefinanceandbankstoraisefunding(aftertaxprofitasbankdeposits)isoneofthemaintools,ignorethespecialfinancialriskmanagementbusinesshasitsownoperatingmechanism.Fortheinsurancemarketwhichisopeningstepbystep,wemustfirststraightenouttherelationshipbetweenstatetaxandinsuranceenterprisetax.Appropriatetaxpolicyisconducivetothehealthydevelopmentoftheinsuranceindustry,andthehealthydevelopmentoftheinsuranceindustrycanensurethestabilityoftaxrevenue.Thegrowthofthetaxrevenueininsuranceindustrymainlydependsonthecultivationofthetaxsourceoftheinsuranceindustryandthecontinuousgrowthoftheinsuranceindustry,noton raisingthetaxrate.Therefore,howtopromotethesustainabledevelopmentoftheinsuranceindustryshouldbetheorientationofthereformoftheinsurancetaxsystem,soastofundamentallyensureequalcompetitionbetweentheinsuranceindustry,theinsuranceindustryandotherfinancialindustries.2.,reducethetaxburdenoftheinsuranceindustryAccordingtotheforeigninsurancetaxmanagement,combinedwiththeimportantprincipleof"economiccompensationinsurance",proposedloweringthecorporateincometaxrate,closertotheinternationalmarketactively,lettheinsurancecompanieshavetheappropriate"rehabilitation"timetostrengthentheaccumulationandimprovethesustainabledevelopmentability,toensurethepayment.Underthecircumstancesthatourcountrycannotbeexemptedfromsalestaxforthetimebeing,itissuggestedtofurtherincreasetherateoftaxreduction.Itisalsorecommendedtoapplylowerratessuchas0.3%or0.5%forstampdutyininsurancecontracts,ortovaryratesaccordingtodifferenttypesofcontracts.3.unifythetaxpoliciesofChineseandforeigninsurancecompaniesAfterjoiningWTO,faircompetitionwillbecomethemaintoneofinsurancemarket.Therefore,theinsurancecompanyshouldnotonlyapplythesameincometaxcalculationmethod,butalsoaunifiedincometaxtaxablewages,suchasbaddebtratio,extractionratio,extractionofthehospitalitybusiness donationexpensesdeductionstandardetc..Atthesametime,foreigninsurancecompaniesshouldlevytaxonurbanconstructionandmaintenance,andunifythetaxesleviedbytheinsurancecompaniesathomeandabroad.4.,accordingtodifferenttypesofinsurancesetdifferentbusinesstaxrateInmostcountriesintheworld,thesalestaxisdividedintocategories,theprescribedrateandthedifferentialtaxrate.Accordingtotheactualsituationofourcountry,accordingtothevarioustypesofinsurancetothepromotionofeconomicdevelopmentandtheimportanceofsocialsecurity,andthedegreeofrelationship,isbeneficialtothepeople'slivelihoodinsurancepolicyorsemiinsurancepolicy(includingdomesticstrengthdifficulttodopartofinsuranceandreinsurancebusiness),whetherthecompulsoryinsuranceisdividedintodifferentcategoriestodeterminebusinesstaxrate.Somesuggestionsonthepolicy,thenonprofitinsurancetaxreliefonthelowlevelofprofitorhaveanimportantroleintheinsuranceprovisionsofthelowertaxrateonthestabilityofthesociety,atthesametimeinthecurrentinsurancepartofthebusinesstaxexemptiononthebasisofexpandingthescopeofduty-free,suchasearthquakeinsurance,floodinsurance,creditguaranteeinsuranceandcompulsoryinsurance,inordertofullytheembodimentofnationalpolicyguidance.5.,thenetpremiumshallbeleviedasthebasisforbusinesstax Takingintoaccounttheinsurancepremiumsreceivableandseparatingfactorsofinsurancepremium,accordingtodeterminethepremiumincomeoftheprincipleofthecurrentbusinesstaxtaxbasistothedeductionofpremiumsreceivableandreinsurancepremiumsafterthebusinesstaxpaidpremiumorpremiumscededbywithholdingpartclear.Referringtothebank'spreferentialpoliciesofinsurancecompaniesinJanuary1,2001salestaxpaidpremiumsreceivable,iftheinsuranceperiodhasnotyetrecovered,canoffsetthecurrenttaxableturnover,thepremiumsreceivablefromrepaybusinesstax.Inaddition,thepremiumsreceivablefromtheinsurancecompanybeforetheendof2001havebeenallowedtoreducethetaxableturnoverwithin5yearsfrom2002.