保险税收制度是金融税制的重要组成部分,对保险业的发展具有相当大的影响作用。当前,我国保险税制存在整体税赋偏重、宽税基、不同险种采用统一税率、重复征税等问题。为此,应研究和改革现行保险税制,完善保险税收政策,以适应和促进我国保险业又好又快地发展。 Insurance tax system is an important part of the financial tax system, the development of the insurance industry has a considerable impact. At present, China’s insurance tax system has the following problems: the overall tax burden is too heavy, the tax base is wide, the uniform tax rate is adopted for different types of insurance, and taxation is repeated. To this end, we should study and reform the current insurance tax system, improve insurance tax policies to adapt to and promote the sound and rapid development of China’s insurance industry.