为进一步规范保险企业财务核算和指导其进行依法纳税,财政部、保监会及国家税务总局针对保险企业相继出台了若干政策规定。该文针对保险企业的特点,从收入的确认与计量,分析了会计处理与营业税税收两者之间的差异,并针对其中出现的问题,提出了建议。 In order to further standardize the financial accounting of insurance enterprises and guide them to pay taxes in accordance with the law, the Ministry of Finance, the CIRC and the State Administration of Taxation have successively promulgated certain policies and regulations for insurance enterprises. According to the characteristics of insurance enterprises, this paper analyzes the differences between accounting treatment and business tax revenue from the confirmation and measurement of income, and puts forward some suggestions according to the problems that arise.