按照财税字[2001]21号文件规定,从2001年起,金融保险业营业税税率每年下调1个百分点,分三年将金融保险业的营业税税率从原来的8％降低到5％。依此规定,从2003年起,我国保险业的营业税率降为5％,终于与其他服务业适用的普遍税率看齐。可以说这是自入世以来我国保险税制领 According to Cai Shui Zi [2001] No. 21 document, from 2001 onwards, the financial and insurance industry business tax rate is down 1 percentage point per year, in three years the financial and insurance industry business tax rate from 8% to 5%. According to this regulation, since 2003, the business tax rate in China’s insurance industry has been reduced to 5%, which is finally in line with the prevailing tax rates applicable to other service industries. It can be said that since China’s accession to the insurance tax system collar