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On the evolution of the insurance industry and optimization of tax policy

Old insurance companies, should be expressly permitted by its insurance premium tax expense on operating costs as a tax deduction. While state revenues in the face of reduced tax revenues, in fact, the state financial expenditure has decreased, because the reduction of expenditure is less than the amount of revenue,[link widoczny dla zalogowanych], thus facilitating the national fiscal balance. Reduction in expenditure mainly in social assistance, medical expenses, and other aspects, these costs are now replaced by social insurance to. Social insurance by the state,[link widoczny dla zalogowanych], enterprises and individuals share the burden. Supplementary pension insurance business within the regulated limits the practice of tax-free, to encourage good corporate cost to buy commercial pension insurance for its employees. 2. Salesman for the insurance company to adjust the tax policy. Changes in commission income of insurance salesmen tax solution to the reality of the insurance salesman's double taxation. The adjustment of tax policy, on one hand can be exempted from business tax for insurance salesmen: On the other hand raise the income threshold for insurance salespersons. In the way of tax collection, on taxation of income insurance salesmen to take every No. 6 Hu Bingzhi, Huang Bin: China's insurance industry on the evolution and optimization of tax policy l2 prepaid monthly, quarterly settlement of the approach. Existing businesses and individuals to withhold the tax authorities directly to the practice of combining income tax returns can be retained. 3. Implementation of differential tax rate insurance policies. Sub-types of insurance to set different tax rates, it is common international practice, and also reflects the different nature of the risk, risk transfer costs of different objective requirements. Depending on the insurance coverage may provide for different tax rates on the higher insurance limit implantation rate, the need for the domestic underwriting capacity to support development and lack of market demand due to lower insurance rates, and fully reflects the country's industrial policy. This approach fully aware of the tax measures in regulating income distribution to the important role in enhancing the capacity of government redistribution; it government functions to compensate for market failure in the provision of public goods and the macro-control,[link widoczny dla zalogowanych], the essence is in line with market economy internal requirements. 4. Premium expenditures to expand the amount of taxable income deduction incentives to encourage community members to basic social protection, the establishment of individual business insurance. China's social insurance coverage is still limited, the level of protection is not high. Therefore, the state public policy should encourage residents to buy commercial insurance, and enhance self-support capabilities. For individuals to buy endowment insurance premium expenditures, tax law should be clear from the current allowed to be deducted from taxable income, access to insurance benefits in old age at the time included in the taxable income to pay personal income tax, personal income tax that is implemented Deferred system. Robinson had tax incentives effectively leverage revenue and improve the insurance market and effective demand. 5. Under current conditions, payment of insurance benefits neither seasonal introduction of personal income tax,[link widoczny dla zalogowanych], or homeopathic, so neither casual introduction of income tax on life insurance benefit payments, can not simply benefit the individual life insurance proceeds exempt from estate and gift of gold tax. For life insurance death benefits may be exempted from income tax, and exempt from inheritance tax within certain limits. For annuity payments, the principal part of the tax can, within the interest accrued during the period in the accumulation of some other life insurance products can enjoy the same tax treatment, but must be collected in the annuity payment of taxes, provides for a progressive tax rate, tax-free under a certain amount . This is still the insurance customers can enjoy the preferential tax deferred, while the country's fiscal revenue gained a degree of protection, reflecting the tax and fiscal fairness, had encouraged stages they receive the income gap and reduce the role of social . [
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