保险行业营业税的现行规定根据现行税法体系,我国保险业属于营业税的征税范围,其营业税税率为5%。针对保险行业,税法又作出了一些具体的规定,主要是:一、免税优惠为鼓励某些险种的发展,促进保险在社会中发挥风险分散、经济补偿的功能,同时也考虑到保险业的行业特性,国家给予特定保险业务营业税税收减免优惠。 According to the current tax law system, the insurance industry in our country belongs to the scope of taxation of business tax, and its business tax rate is 5%. For the insurance industry, the tax law has made a number of specific provisions, mainly as follows: I. Tax-free concessions In order to encourage the development of certain types of insurance and promote the functions of insurance in sectors with risk diversification and economic compensation, as well as the insurance industry Characteristics, the state tax rebates granted to specific insurance business tax.