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在保险行业的税收征管实践中,我们发现保险企业在企业所得税方面存在少计应税收入、准备金提取和扣除不准确、费用列支不规范佣金列支不符合规定和新型简易赔付方式不符合规定等问题。针对这些问题采取加强保险行业税收征管时,我们又面临着相关税收管理政策存在漏洞、税源管理监控力度不足和税源管理人员素质难以胜任等问题阻碍。因此,为了进一步完善保险行业企业所得税管理,我们建议完善相关税收政策,多管齐下提高保险企业的税收遵从度,并培养一支高素质的管理人才队伍,不断提升保险业企业所得税的征管水平。
In the practice of tax collection and management in the insurance industry, we find that the insurers have a small amount of taxable income in the scope of corporate income tax, the provisions for the extraction and deduction of reserves are not accurate, and the non-compliant expenses and non-compliant expenses are inconsistent with the provisions of the new simplified simple payment methods Provisions and other issues. In response to these problems to strengthen tax collection and management of the insurance industry, we are facing the problems related to the existence of loopholes in tax management policies, inadequate monitoring and management of tax sources and the quality of tax sources, such as management difficult to be qualified. Therefore, in order to further improve the corporate income tax management in the insurance industry, we suggest improving relevant tax policies, improving the tax compliance of insurance companies in a multi-pronged approach, and cultivating a contingent of highly qualified management personnel to continuously improve the collection and administration of corporate income tax in the insurance industry .