“保险”通常是指通过契约形式将集中起来的资金用以补偿受损失参保人员的经济利益的行为。税法规定，凡在我国境内提供保险劳务的单位，包括我国境内的保险机构，以及以我国境内的标的为保险对象的境外机构，均为保险业的营业税纳税义务人。其征税范围为保险业，计税依据为纳 “Insurance” usually refers to the act of using the collected funds to make up for the financial interests of the injured insured through contractual means. The tax law stipulates that all entities that provide insurance services in China, including those in China, and overseas institutions that are covered by the targets in our country are all business taxpayers in the insurance industry. The scope of taxation for the insurance industry, tax basis for satisfied