新会计准则实施后,我国非寿险业务准备金的会计制度实现了与国际趋同,但与税收法规的分离程度呈扩大趋势。协调差异的政策建议包括:采用更精确的未到期责任准备金评估方法;调整IB-NR的固定比例税前扣除做法;完善理赔费用准备金和保费不足准备金的税法规定;给予总准备金一定的税收优惠。 After the implementation of the new accounting standards, the accounting system for non-life insurance business reserves in our country has achieved convergence with the world, but the degree of separation from the tax laws and regulations has been expanding. Policy proposals to reconcile the differences include the introduction of a more accurate method of assessment of unexpired liability reserves; the adjustment of a fixed proportional pre-tax deduction of IB-NR; the improvement of the tax law provisions for claim costs reserves and under-provision reserves; Certain tax benefits.