现行保险税制实施将近十年 ,十年中社会经济环境和保险业的实际均发生了很大的变化 ,而现行税制存在税基不合理、税率较高、内外资税赋不平等和缺乏对投保人和被保险人税收减免等问题 ,滞后于社会经济的发展和保险业的现状。通过税制改革 ,使税基合理化 ,税率平衡化 ,增加减免 ,有助于创造公平的市场竞争环境 ,促进人民自主安排养老 ,减轻社会负担 ,促进社会稳定 ,增加税收总量 The current insurance tax system has been implemented for nearly ten years. In the past ten years, the socio-economic environment and the actual conditions of the insurance industry have undergone great changes. However, the current tax system has an unreasonable tax base, a high tax rate, inequitable internal and foreign taxation, People and insured tax relief and other issues lag behind the socio-economic development and the insurance industry status quo. Through the reform of the tax system, rationalization of the tax base, equalization of tax rates and increase of relief are conducive to creating a fair market competition environment, promoting people’s voluntary retirement arrangements, reducing the social burden, promoting social stability and increasing the tax revenue