| 我国保险税收制度现状与改革对策 |
| |
| 引用本文： | 李友元,汪福安.我国保险税收制度现状与改革对策[J].北京工商大学学报(社会科学版),2004,19(1):90-95. |
| |
| 作者姓名： | 李友元 汪福安 |
| |
| 作者单位： | 北京工商大学,经济学院,北京,100037;北京工商大学,经济学院,北京,100037 |
| |
| 摘 要： | 保险作为一种风险化解和转移的机制,具有一定的公益性,它的发展需要政府政策的扶持和鼓励。税收政策是影响商业保险的最重要的政策变量之一。本文从保险供给和保险需求两个方面分析了我国现行保险税收制度存在的主要问题及对商业保险业发展的影响,提出了我国保险税收制度改革的基本原则和框架。
|
| 关 键 词： | 保险税收制度 税收制度改革 税收负担调整 公平竞争 引导保险消费 |
| 文章编号： | 1009-6116(2004)01-90-06 |
| 修稿时间： | 2003年11月2日 |
China's Tax System on Insurance:Existing Situation and Some Reformative Suggestions |
| |
| Li Youyuan,Wang Fu''''an.China's Tax System on Insurance:Existing Situation and Some Reformative Suggestions[J].Journal of Beijing Technology and Business University:Social Science,2004,19(1):90-95. |
| |
| Authors: | Li Youyuan Wang Fu'an |
| |
| Abstract: | As a mechanism of risk elimination and transfer, insurance has a nature of public welfare. Its development needs the support and encouragement from government. Tax policy is one of the most important variables in policy that has an effect on the commercial insurance. The paper analyzes the main problems of China's present tax system on insurance from both supply and demand, and argues that it would hinder the development of insurance. The authors put forward the basic principles and some suggestions of tax system reform. |
| |
| Keywords: | tax system on insurance tax system reform adjustment of tax burden fair competition guiding consumer demand for insurance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
