Research On The Taxation Law System Of China's Insurance

In China, the system of insurance tax laws and regulations has been gradually established since 1983. It is a current insurance tax system of which the business tax and the enterprise income tax are the two major forms. Besides the two main forms, some minor taxes such as the city maintenance and construction tax, educational surtax, stamp tax and so on are part of the current insurance tax system as well. With the rapid development of market economy in China, the disadvantages and insufficiencies of the insurance tax law system have been exposed. As a result, both the current insurance tax and the fiscal revenue and economy have been seriously influenced. Accordingly, the reform of the insurance tax law system is imperative.In view of this, at first, this thesis thoroughly analyzes the existing problems of China's current insurance tax legal system, and then puts forward some specific advice from some successful experience of foreign countries in order to promote the development of the insurance industry.This thesis is divided into four parts:The first part generalizes the present situation of China's insurance tax laws system.From the perspective of the relationship of the both parties—the insurer and the insured, the present situation of the commercial insurance tax law system and the social insurance tax law system is respectively introduced.The second part illustrates the flaws of China's insurance tax laws system. In this part, the thesis poses the questions. When it comes to the concrete content, it is much more important to analyze the disadvantages of China's insurance tax law system. Therefore, firstly it summarizes the disadvantages of the insurance tax law system from a rather macroscopic perspective, and then it goes on analyzing the commercial insurance and social insurance tax law system, which are the two major forms of the insurance tax law system.The third part generalizes the foreign insurance tax laws systems and their inspiration. This is the empirical research and investigation part. The first part introduces several maturity modes of social insurance tax of foreign countries, and then introduces the insurance company tax law systems and policy-holder tax law systems in the United States, Britain and Australia. In the last part, some successful experience from the foreign countries like the U.S, Britain and Australia has been collected. Based on this, the reformation and perfection of the insurance tax legal system in China seems to be a little more essential.The fourth part:the perfection of the insurance tax laws system in China.This part will be the heart of the whole thesis. In this part, some concrete proposals and solutions on how to better and perfect China's insurance tax system are proposed. There are three ways to improve and perfect the system. The first way is to improve the rank of the insurance tax system and to perfect its internal structure. The second way is to better the legal system of the social insurance tax. And the third way is to perfect commercial insurance tax legal system. Thus, the insurance tax system will be made to run efficiently and the tax regulating and controlling function will be fully produced.