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12月3日的国务院常务会议决定将目前已经到期的两项农业保险税收优惠政策延长至2016年12月3旧,一是保险公司开展种植业、养殖业的保费收入,按90%计入企业所得税应纳税所得额;二是县域农村金融机构保险业收入减按3%征收营业税。农业属于高风险行业,对农业保险保费常规征税,不仅会降低保险机构的风险保障能力,加重公司开展涉农业务时的顾虑,而且还会增加农民负担。税优政策在降低保险机构成本,也就相应地增强了其偿付能力,一旦出现自然灾害、
On December 3, the State Council’s executive meeting decided to extend the preferential tax policies for agricultural insurance in the two fields that have expired to December 3, 2016. The first is that premiums of insurance companies engaged in farming and aquaculture are 90% Enterprise income tax taxable income; the second is the county rural financial institutions, insurance revenue minus 3% business tax. Agriculture is a high-risk industry. Taxing agricultural insurance premiums routinely will not only reduce the risk protection ability of insurance institutions, aggravate the concerns of companies when engaging in agriculture-related businesses, but will also increase the peasants’ burden. Tax policy in reducing the cost of insurance institutions, it will be a corresponding increase in its solvency, in the event of natural disasters,