我国保险企业税收制度研究

完善合理的保险企业税收制度有利于提高保险企业的竞争力,可以为保险企业创造良好的运行环境,充分发挥其社会功能。本文在介绍我国保险企业主要税种的基础上,分析保险企业税收制度的调整过程及其阶段性特征,得出我国当前保险企业税收制度存在的主要问题,并提出完善我国保险企业税收制度的对策。

China insurance enterprise tax income system research

Sound, reasonable insurance tax system is good to enhance the competitiveness of insurance companies, to create a favorable operating environment for insurance companies, playing its social function. Basing on introducing the main tax category of China＇s insurance company , this paper analyzes the adjustment progress of the insurance tax system and its stage characteristics,to conclude main problems existing in the current insurance tax system in our country and put forward relevant countermeasures.