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人寿保险的税法规制是保险业界和税法学界共同关注的话题。用税收优惠等税法手段促进人寿保险业的发展,已经成为多数国家应对人寿保险发展中诸多问题的重要选择。本文分析了人寿保险的多层次社会功能及税法的发挥空间,概括了我国人寿保险的特殊税法规则及税收成本,提出了我国应建立以实现人寿保险的价值意义为基本目的,以人寿保险的工具意义为主要手段的税法激励制度。
The tax regulation of life insurance is a topic of common concern to the insurance industry and tax law scholars. Tax incentives and other tax laws to promote the development of life insurance industry, has become the majority of countries to deal with many issues in the development of life insurance an important choice. This paper analyzes the multi-level social functions of life insurance and tax law to play a role in space, summed up China’s special tax rules and life insurance tax costs, proposed that China should establish the value of life insurance to achieve the basic purpose of the purpose of life insurance tools Significance as the main means of tax incentive system.