保险税收的改革涉及面广,考虑因素复杂,改革时机的选择尤为关键,这就决定了保险税制的改革只能“分步走”。但是,作为国家调控、干预保险市场的重要方式和手段,保险税收优惠政策体系不应是对保险税制的“修修补补”,相反,建立系统的保险税收优惠政策体系,应先于或同步于保险税 Insurance tax reform involves a wide range of considerations of the complexity of the timing of the reform is particularly crucial choice, which determines the insurance tax reform can only “step by step.” However, as an important means and means for the state to regulate and intervene in the insurance market, the system of preferential tax policies for insurance should not be “tinkering” to the insurance tax system. Instead, establishing a system of preferential tax policies for insurance should be preceded or synchronized with Insurance tax