Based On The Tax Point Of View Of Commercial Endowment Insurance Development In Our Country

With the rapid development of economy, the society has been increasing, leading to the increasing number of old people, the aging of the population is getting more and more serious. At the end of twentieth Century, China began to appear the phenomenon of aging population, and the developed countries, China’s population aging is not rich first old, in recent years, the phenomenon of aging population is becoming more and more serious, has seriously affected the development of our country, regardless of the country, the government is also concerned about the issue of pension security. But on the other hand, China has not yet established a sound pension insurance system, in response to the problem of providing for the elderly, and the traditional family pension mode can not meet the needs of the community, and therefore, the Chinese government formulated pension insurance fund, which gives the elderly a basic living security. Social progress, economic development, people’s living standards have been improved, people’s living standards and material and cultural requirements will be further improved, only means that the commercial pension insurance in the minds of people’s status is also continuing to rise. In this case,China supports the development of commercial pension insurance, whether for consumers, or for the government and insurance companies, there are a lot of obvious benefits. For consumers, and so they retire, commercial pension insurance can protect their basic life to a large extent, and the insurance company believes that the commercial pension insurance can be maintained even value their funds; the government is also very support for commercial insurance, for the government to share part of the pension pressure. Therefore, the establishment of a multi-level social security system, to solve the problem of social members of our society is the current market economy to further deepen the development of the premise.This paper studies the development of China’s commercial endowment insurance from the aspects of tax revenue, which has great research value in promoting the development of China’s commercial pension insurance. The development of any onething is caused by many factors, not just a single factor. Similarly, there are many factors that affect the development of China’s commercial pension insurance, for example, the government’s tax policy, the development of insurance companies,people living income level and the state economic development, etc.. Through the analysis, it is found that the impact of tax on China’s commercial endowment insurance is very large, this paper mainly analyzes the commercial pension insurance in China. Since the end of the present study of the business pension insurance tax in China is particularly rare, and more foreign tax incentives related research, so this paper is based on the development experience and related research results, combined with China’s commercial pension insurance environment, analysis and Research on the problem of commercial pension insurance, and from the tax policy to promote the development of commercial pension insurance policies and suggestions, has a certain reference value.