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新型寿险产品在我国问世后,很快就在保险市场中占据了主流地位。目前,新型寿险产品创新已经成为中外保险公司获取市场份额的重要手段。新型寿险产品不同于一般寿险产品的会计特点,对我国保险税收制度提出了重大挑战。近期银行定期存款利率的提高,使得新型寿险的收益优势降低,其税收优势已成为产品的重要卖点。本文以常见的几种新型寿险产品为例,从其业务特点和税制设计入手,探讨新型寿险产品税务征收方面存在的问题,并在此基础上提出我国保险税制改革的思路。
After the advent of the new life insurance product in our country, it quickly occupied the mainstream status in the insurance market. At present, the innovation of new life insurance products has become an important means for Chinese and foreign insurance companies to gain market share. The new life insurance products are different from the accounting characteristics of general life insurance products and pose major challenges to the tax insurance system in our country. Recent bank interest rates on fixed deposits, making new life insurance income advantage to reduce its tax advantages have become an important selling point of the product. This article takes several common life insurance products as an example, starts with the characteristics of its business and tax system design, discusses the problems in the tax collection of new life insurance products, and on this basis puts forward the thinking of our country’s insurance tax system reform.