税收的高低直接关系行业发展速度的快慢,而国家政策支持对商业保险发展至关重要。保险市场的发展要求保险税制的配合,保险税制的合理与否对保险市场的兴衰具有重大影响。目前,我国对保险税收政策的相关规定仍不明确,具体表现在:对保险公司征税的税率偏高、内外资税赋不平等,缺乏对投保人和保险营销员的税收优惠和税收减免等。为又快又好地做大做强我国保险业,保险税收制度改革如箭在弦。 The level of tax revenue directly related to the pace of development of the industry, and national policy support for the development of commercial insurance is essential. The development of the insurance market requires the coordination of the insurance tax system. The reasonableness of the insurance tax system has a significant impact on the rise and fall of the insurance market. At present, the relevant provisions of China’s tax policy on insurance are still not clear, as follows: high taxation rate on insurance companies, inequality of internal and external taxation, lack of tax incentives and tax relief for policyholders and insurance marketers . To be quick and sound to enlarge and strengthen China’s insurance industry, insurance tax reform as in style.