| 保险营业税收制度的比较分析与完善 |
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| 引用本文： | 冯祈善,蒋伟.保险营业税收制度的比较分析与完善[J].重庆工商大学学报(社会科学版),2001,18(2):22-24. |
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| 作者姓名： | 冯祈善 蒋伟 |
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| 作者单位： | 重庆大学工商管理学院,金融系,重庆,400044 |
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| 摘 要： | 随着中国加入WTO ,国外保险企业会相继进入我国 ,我国民族保险业将面临强有力的挑战。我国民族保险业与发达国家的保险业相比 ,无论是经验、管理 ,还是营销等方面 ,都有很大的差距 ,加上我国的保险营业税率相对国际平均水平而言 ,又属于高税赋地区。因此 ,如何调整与完善我国的保险营业税收制度 ,将是一个迫切需要研究解决的问题
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| 关 键 词： | 保险业 营业税赋 国际比较研究 |
| 文章编号： | 1008-424X(2001)02-0022-03 |
| 修稿时间： | 2000年10月20日 |
Comparative Analysis and Improvement of Insurance Business Tax System |
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| FENG Qishan,JIANG Wei.Comparative Analysis and Improvement of Insurance Business Tax System[J].Journal of Chongqing Technology and Business University Social Science Edition,2001,18(2):22-24. |
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| Authors: | FENG Qishan JIANG Wei |
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| Abstract: | With China entering the WTO, foreign insurance companies will come into China and the national insurance business will face a great challenge. Compared with the insurance business in developed countries, the national insurance business of China lags behind in experience, management and sells. Besides, the tax of insurance business of China is higher than the average tax of insurance business than other countries. So it is necessary to adjust and improve the tax system of insurance business. |
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| Keywords: | insurance besiness insurance business tax international comparative research |
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