| 我国保险企业所得税问题分析 |
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| 引用本文： | 李金华.我国保险企业所得税问题分析[J].当代经济管理,2008,30(9). |
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| 作者姓名： | 李金华 |
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| 作者单位： | 河南财经学院,法学院,河南,郑州,450002 |
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| 摘 要： | 从我国保险企业所得税现状出发,结合新实施的企业所得税法,分析探讨我国保险企业所得税制度中的税负、准备金扣除、税收优惠、汇总纳税等几个主要问题及完善思路,兼论新税法对我国保险企业的影响.
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| 关 键 词： | 企业所得税法 准备金 税收优惠 汇总纳税 |
An Analysis of Revenue Tax of the Insurance Enterprise in China |
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| Li Jinhua.An Analysis of Revenue Tax of the Insurance Enterprise in China[J].Contemporary Economic Management,2008,30(9). |
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| Authors: | Li Jinhua |
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| Institution: | Li Jinhua(Henan University of Finance , Economics,Zhengzhou 450002,China) |
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| Abstract: | This paper starts with the reality of revenue tax of China's insurance enterprises.Then,based on the newly implement of business income tax law,it analyses several main existing problems such as the tax burden,the reserve fund deduction,the tax preferences,offering some thoughts of improving them.Meanwhile,this article discusses the impact of business income tax law on insurance enterprises in China. |
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| Keywords: | business income tax law reserve fund tax preferences compiling tax payment |
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