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我国现行的保险税制是自1983年后逐步建立起来的。根据现行税法,国家对保险业主要征收营业税和企业所得税两大税种,同时征收城市建设维护税、印花税等小税种。具体而言,营业税,其计税依据为全部保费收入。实行分保业务的,初保业务以全部保费收入减去支付给分保人的保费的余额为营业税计税依据。保险业与其他金融业统一按8%的税率计征。税收优惠体现在三个方面:第一,农业保险免税;第二,保险公司开办的一年
The current insurance tax system in our country has been gradually established since 1983. According to the current tax law, the state mainly levies business tax and enterprise income tax on the insurance industry, and collects small tax such as urban construction and maintenance tax and stamp duty at the same time. Specifically, business tax, the tax basis for all premium income. The implementation of reinsurance business, the initial insured business to all the premium income minus the premium paid to the reinsurer’s balance of business tax calculation basis. The insurance industry and other financial industries are uniformly taxed at 8%. Tax incentives are reflected in three aspects: first, agricultural insurance tax-free; second, the insurance company started the year