保险公司目前主要缴纳三种税,即按保费总额缴5%的营业税、按保费结余额缴纳55%的所得税及15%的调节税.这对于保费收入中不含税利、投资业务尚处于起步阶段的保险企业来说,税负确实过于沉重,不仅挫伤其展业积极性,而且不利于经营管理水平的提高.因此,保险公司对于调整税收政策的呼声一直很高,笔者认为调整的目的并不仅仅在于减轻税负,更主要的是使税收政策真正适应市场经济条件下保险业的经营特点,从而使保险业在税收杠杆的有力调节下,按照速度、管理、效益三者并重的原则,得以健康、顺利地发展. Currently, the insurance company mainly pays three kinds of taxes: 5% of the business tax on total premiums, 55% of the income tax and 15% on the balance of premiums, which does not include tax profits in premium income and the investment business is still in its infancy Of the insurance companies, the tax burden is indeed too heavy, not only dampen the enthusiasm of its exhibition industry, but also not conducive to the improvement of management level.Therefore, the insurance company for the adjustment of tax policy calls have been very high, I think the purpose of adjustment is not only in The more important thing is to make the tax policy truly adapt to the operating characteristics of the insurance industry in a market economy so that under the powerful adjustment of tax levies, the insurance industry will be able to achieve a healthy, long- Smooth development.