分红型寿险产品保单红利所得税税制研究

目前，对分红险的保单红利是否应该征收个人所得税；在保险业界和税务部门以及学术界都存在争议。文章在借鉴国外分红脸保单红利个人所得税税制的基础上，结合我国分红脸的发展特点，提出应该适时建立分红险保单红利所得税税制。该税制的设计应遵循公平和效率原则，采用税延型的代扣代缴方式予以征税，征税范围应为超出保险成本部分、利差部分以及保单红利的生息部分。最后文章从税务机关的主张和文章的建议税制两个方面对开征保单红利所得税对寿险业的影响进行了比较分析，得出了文章的建议税制在保单持有人的保单收益和税务机关的征税总额方面优势明显的结论。

A Research in the Income Tax System of Participating Insurance Products with

At present, there are disputes over whether the profit of participating insurance products should be taxed among tax authorities and the insurance circle. With reference to foreign income tax system of participating insurance policy dividends and the development of participating insurance products in China, this paper proposes that a participating Insurance income tax system should be established timely. The system should be designed to follow the equity and efficiency principles, use a withholding tax deferred manner, and tax the part of the policy interest and the interest of dividend beyond the cost of insurance. Further, this paper analyzes the impact on the life insurance industry of income tax and come to the conclusion that it has an obvious advantage than the tax authority＇s ideas.