日前，十届全国人大常委会第十八次会议表决通过了全国人大常委会关于修改个人所得税法的决定，修改了个人所得税的起征点。这是《中共中央关于完善社会主义市场经济体制若干问题的决定》颁布以来，国家为完善宏观调控体系，进一步健全财税体制的一项重大举措。此次个税改革也预示了运行多年的保险税制即将开始破冰之旅。近年来，保险业的发展突飞猛进，但尚处于成长期，国家在政策上也给予了大力的扶持，与保险业相关的税收法律实施已10年，在这10年中，国内、国际的宏观经济环境都发生了巨大的变化，我国现行的保险税制已明显滞后于社会经济大环境的变化以及保险业的现状。与保险税制比较发达的国家相比，中国现行的保险税制仍存在着一定的问题。在今年的两会上，保险界的代表也对税收问题表现出了特别 Recently, the 18th meeting of the Standing Committee of the 10th National People’s Congress voted to pass the decision of the Standing Committee of the National People’s Congress on the amendment of the personal income tax law and amended the threshold of personal income tax. Since the promulgation of the Decision of the CPC Central Committee on Several Issues Concerning the Improvement of the Socialist Market Economic System, the state has taken a major step toward improving the macro-control system and further perfecting the fiscal and taxation system. The tax reform also indicates that the insurance tax system that has been operating for many years is about to begin its ice-breaking journey. In recent years, the development of the insurance industry by leaps and bounds, but still in its infancy, the state also gave strong support in the policy, with the insurance industry-related tax laws implemented for 10 years, in these 10 years, domestic and international macroeconomic The environment has undergone tremendous changes, the current insurance tax system in our country has lagged far behind the changes in the social and economic environment and the status quo of the insurance industry. Compared with the insurance tax system in developed countries, China’s current insurance tax system still has some problems. At the two sessions this year, representatives of the insurance industry also showed special problems with the tax revenue