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商业寿险在我国保险行业中占据越来越重要的位置,而个人所得税制度对于促进我国商业寿险的发展具有重要意义。本文首先简要分析了商业寿险个人所得税制度在纳税主体、征税客体以及免税政策方面的特殊性,然后选取了商业寿险个人所得税制较为成熟稳定的美、英、日三国,通过比较分析的方法,研究比较我国与其在税基、税率、免税政策等方面规定的不同,并针对我国商业寿险个人所得税制度存在的减税政策不全面、纳税人分类不合理、给付金领取的税优政策不明等问题,提出完善我国商业寿险个人所得税制度的建议。
Commercial life insurance occupies an increasingly important position in China’s insurance industry, and the personal income tax system is of great significance to the development of China’s commercial life insurance. This article first briefly analyzes the particularity of the personal income tax system of commercial life insurance in taxpaying subjects, taxing objects and tax-exempt policies, and then chooses the United States, Britain and Japan which personal income tax system of commercial life insurance is more mature and stable. Through comparative analysis, The research compares and contrasts our country with the tax base, the tax rate, the tax exemption policy and so on the stipulation different, and in view of our country commercial life insurance personal income tax system existence tax relief policy incomplete, the taxpayer classification unreasonable, , Put forward suggestions to perfect the personal income tax system of commercial life insurance in our country.