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1、我国现行保险税收制度探讨（DiscussiononcurrentinsurancetaxsysteminChina）DiscussiononcurrentinsurancetaxsysteminChinaDiscussiononcurrentinsurancetaxsysteminChina2008-12-2015:11:07ThecurrentsystemofinsurancetaxinChinasince1983toimplementthenationaltaxreformtax"wasgraduallyestablished.Sincethefor
2、mationoftherevenue,reflectthepolicyplayedacertainrole,suchastoreducetheburdenofagriculturalproduction,theagriculturalinsuranceshallbeexemptedfrombusinesstaxandstamptax,tohasthesocialsecurityfunctionofinsurancesuchasthereturnofpersonalinsuranceandotherinsurancetax,businesstaxandst
3、ampduty.Atthebeginningofthenewcentury,China'sinsuranceindustryisstillintheinitialstageofdevelopment.InthefaceoftheopenmarketeconomyafterjoiningtheWTO,theinsuranceindustryisinaserioussituation.Theinsurancetaxasacontroloftheinsurancemarketfinancialtool,webelievethattheexpansionofde
4、velopmenttoensurenationalinsuranceandtheforeigninsurancecompanyoffaircompetitionandsupportofChina'sinsuranceindustry,theestablishmentofaconformwithinternationalconvention,andinaccordancewiththeinsuranceenterpriseowneconomicoperationrulesofthetaxpolicyimminent.First,thecurrentinsu
5、rancetaxsystemanalysis1.,theoveralltaxburdenisbiased,restrictingthelong-termdevelopmentoftheinsuranceindustryFrom2001onwards,thestateofthebusinesstaxrateswereadjustedtothreeyearsthebusinesstaxratefromtheoriginal8%downto5%,toacertainextent,reducethetaxburdenoftheinsurancecompany,b
6、utstillmuchhigherthanfortelecommunications,transportation3%,orevenhigherthanforotherservices5%.Fromaninternationalperspective,thebusinesstaxrateofChina'sinsuranceindustryisalsohigher.Allcountriesintheworldgenerallyadoptamoreinclinedpolicytosupportthedevelopmentoftheinsuranceindus
7、try.SuchasSpainandSingaporeontheinsuranceindustrytobeexemptedfrombusinesstax;theUnitedStatesbusinesstaxratesvary,generallyaround2%;accordingtothe2.5%UKgrosspremiumspaidin1996,thenewtaxlawforlifeinsurance,pensioninsurance,healthinsurance,marineinsurance,aviationinsurance,cargoinsu
8、rance,internationalinsuranceexporttax-fr
