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目前,社会上对于分红保险收入是否征收个人所得税的问题一直存在着争议。本文将以分红保险的性质、特点以及现有税制法规情况为基础,通过分析列举国外在相关领域中的有关规定及办法,并结合我国保险行业发展的实际情况与社会条件基础,综合分析该问题。并本着促进保险行业发展、优化税制改革、维护消费者合法权益以及保持社会价值公允性的原则,进而尝试提出具有建设性的观点及结论。
At present, there is always controversy in the community about whether personal income tax will be levied on the income of dividends. This article will be based on the nature and characteristics of the dividend insurance as well as the existing tax laws and regulations, by analyzing and listing foreign relevant provisions in the relevant fields and methods, combined with the actual situation of our insurance industry and social conditions, a comprehensive analysis of the issue . And in accordance with the principle of promoting the development of the insurance industry, optimizing the tax system reform, safeguarding the legitimate rights and interests of consumers and maintaining the fairness of social values, we try to come up with constructive views and conclusions.