保障型保险的税基比银行业务同样资金量的业务税基要大,较大的税基在相同税率下必然会导致更多i营业税支出,从而在低收益率时期会影响保险公司的偿付能力。保险实务部门从自身发展需要出发,比较重视对保险业务的税收优惠,不太重视保险税制问题的公平;财税研究者通常认为保险行业是个小行业,对其特殊性考虑 Insurance tax base than the same amount of money banking business tax base large, larger tax base at the same tax rate will inevitably lead to more business tax expenditures, which in the low yield period will affect the solvency of insurance companies . Insurance practice departments need to proceed from their own development needs, pay more attention to tax incentives for insurance business, and pay less attention to the fairness of the insurance tax system. Taxpayers generally consider the insurance industry to be a small industry and consider its particularity