分红险是指保险公司将其实际经营成果优于定价假设的盈余,按一定比例向保单持有人进行分配的人寿保险产品。作为一种创新型寿险产品,分红险业务在我国发展迅速,实际发放的保单红利金额也不断增加。但对于分红险保单红利是否应征收个人所得税,我国现行税法并没有做出明确规定。 Dividend insurance refers to life insurance products that the insurance company allocates to the policy holder according to a certain percentage of the surpluses whose actual operating results are superior to the pricing assumption. As an innovative life insurance product, dividend-paying business has developed rapidly in our country and the amount of policy dividends actually issued has also been on the rise. However, whether dividend policy should be levied on personal income tax, the existing tax law in our country has not made any explicit stipulations.