我国现行保险税收制度作为一种调控保险市场的财政工具,必须符合保险企业自身经济运行规律,因此我们应当正视当前保险整体税负偏重、征收依据不科学等现状,采取相应的税制改革措施,按不同险种设置不同营业税率,以实收保费作为营业税的计征依据,适当降低保险业税负水平。 As a financial instrument to regulate and control the insurance market, the current insurance tax system in our country must conform to the law of economic operation of insurance enterprises. Therefore, we should face up to the current tax insurance overall bias, the unscientific basis of levying and so on. We should adopt the corresponding tax reform measures and press Different types of insurance set different business tax rates, with real premiums as the basis for calculating business tax, the appropriate tax level to reduce the insurance industry.