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保险业是金融体系的重要组成部分,是经济和社会发展中一个极具活力的企业组织形式。近几年,保险业的税收收入呈逐年增长的态势。为了深化保险行业的税收管理,统一和规范保险行业的政策执行,北京市地方税务局纳税评估处于2012年2月份开展了全市保险行业188户企业的专项纳税评估工作。在对保险业评估的过程中,发现的共性的问题有以下几点:
Insurance is an important part of the financial system and a very dynamic organization of enterprises in economic and social development. In recent years, the tax revenue of the insurance industry has been increasing year by year. In order to deepen tax administration in the insurance industry and unify and standardize the policy implementation in the insurance industry, the Tax Assessment Office of Beijing Local Taxation Bureau carried out a special tax assessment of 188 enterprises in the insurance industry in February 2012 in Beijing. During the assessment of the insurance industry, we found the following common problems: