| 非寿险公司承保所得课税制度的比较研究 |
| |
| 引用本文： | 吴金光.非寿险公司承保所得课税制度的比较研究[J].兰州商学院学报,2006,22(1):13-17,22. |
| |
| 作者姓名： | 吴金光 |
| |
| 作者单位： | 湖南财经高等专科学校,财政金融系,湖南,长沙,410205 |
| |
| 基金项目： | 中国科学院资助项目，中国科学院资助项目 |
| |
| 摘 要： | 非寿险公司的保险业务收入、保险业务成本和准备金如何在税务处理上选择计量基础和计量方法,决定了承保所得的释放速度与程度.非寿险公司承保所得课税制度的差异在于税收递延程度,不同课税方法从不同角度考虑税收目标和保险监管目标.
|
| 关 键 词： | 非寿险 承保所得 课税制度 保单取得成本 准备金 |
| 文章编号： | 1004-5465（2006）01-013-05 |
| 收稿时间： | 2005-11-29 |
| 修稿时间： | 2005-11-29 |
Comparison of Tax Systems in Relation to Underwriting Income from Non-life Insurance Companies |
| |
| WU Jin-guang.Comparison of Tax Systems in Relation to Underwriting Income from Non-life Insurance Companies[J].Journal of Lanzhou Commercial College,2006,22(1):13-17,22. |
| |
| Authors: | WU Jin-guang |
| |
| Institution: | Department of Finance, Hunan College of Finance and Economics, Changsha 410205, China |
| |
| Abstract: | The released degree of underwriting income from non-life insurance companies is determined by how to chose the accounting base and method of premium income, including insurance costs and reserves. The difference of tax systems in relation to underwriting income from non-life insurance companies arises from the degree of the deferral of tax. The tax rules adopted depend upon the goals of tax system and insurance regulators. |
| |
| Keywords: | non-life insurance underwriting income tax systems acquisition costs reserves |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
