Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Domestic and foreign insurance companies, the unification and improvement of the corporate income tax

Author DiLingZuo
Tutor WeiShengQiong;PengShaoBing
School Southwestern University of Finance and Economics
Course Finance
Keywords Enterprise income tax The base of tax Tax rate Ladder law of the chain Outstanding loss reserve Aggrerate reserve
CLC F812.42
Type Master's thesis
Year 2006
Downloads 208
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With the development of modern science and technology and the deepening of international division , economic globalization is becoming irrevocable. Under this circumstance, China should pay more attention to the international rules and traditions during our economy system reform. Though the tax system built and developed in the course of reform has played a great role in the developing and opening process in China, it still can not meet the need of extremely changing international economic situation.In order to attract the foreign insurance capital , the government has given a lot of revenue preference to the foreign insurance enterprise. The domestic insurance enterprise’s tax burden has been higher than the foreign insurance enterprise. This is in violation of the equality principle of tax and the national treatment principle of tax. It is necessary that reform our tax system in order to equalize the tax burden. This article mainly contains five parts.Part one: This part is mainly about the theoretical analysis of enterprise income tax ,such as the concept of income tax and enterprise income tax, the characteristics of enterprise income tax, its functions and impact on the insurance industry.Part two: This part is about the income tax policy of insurance company in some foreign countries, and its impact on our country. Part three: Introduce the development of domestic and foreign insurance enterprise in China, then compare the income tax system between the domestic insurance enterprise and foreign insurance enterprise, especially the difference in revenue preference , tax rate,the base for tax and the use of capital ,then it has pointed out that there are problems that has been brought out.Part four: On this foundation, further explicit the necessity and

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