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保险税制对保险业的健康发展和保险功能作用的有效发挥具有十分重要的作用,在当前我国经济体制改革逐步深化,市场经济体系日趋完善的背景下,将保险税制改革纳入保险业发展规划蓝图中符合各个主体的利益。本文从法学的角度,在分析我国保险税法规范现状的基础上,探索保险税的法理学原理并试图找到税法对保险业的激励途径。
The insurance tax system plays an important role in the healthy development of the insurance industry and the effective functioning of the insurance function. Under the background of the gradual deepening of China’s economic system reform and the increasingly perfect market economy system, the reform of the insurance tax system is incorporated into the blueprint of insurance development planning In line with the interests of all subjects. Based on the analysis of the status quo of insurance tax law in our country, this article explores the jurisprudence principle of insurance tax and tries to find out the incentive way of tax law to the insurance industry.