我国保险业税负的实证分析

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3.0 周伟光 2024-09-20 4 4 394.66KB 44 页 150积分

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硕士学位论文

摘要

改革开放以来，随着我国保险业的迅速发展，保险业在维护社会稳定、保持

经济快速平稳增长等方面的作用也日益增大。但是和世界上许多金融发达国家相

比，我国保险业仍然处在一个较低的水平。随着加入世贸组织过渡期的结束，我

国金融保险市场逐步对国外公司开放，我国保险公司面临着国外保险公司的严峻

挑战。而且在我国构建金融一体化的大环境下，保险业作为我国金融体系的重要

组成部分，在中间也起到至关重要的作用。因此保险业的发展会影响到整个金融

体系的发展，整体经济的发展甚至整个社会的发展。制约我国保险业发展的因素

包括制度、经济和历史等方面。其中，税收政策作为经济杠杆，也是影响保险业

发展的一个非常重要因素。

保险行业是一个经营风险、分散风险的行业，保险业的收入主要就是保费收

入，而保费收入其实也可以看作保险公司一种负债，因为在总保费收入中的很大

一部分将来要作为赔款赔付给被保险人，从这个角度来看，保险行业还是一个负

债经营的行业。保险行业的这些特点，使得保险行业和传统行业差异较大，在税

收政策上，应该考虑保险行业的自身特点，给与一定程度的政策支持，在这方面，

国外金融发达国家专门针对保险业的税收优惠政策较多，以此来鼓励保险业的发

展，而我国这方面的支持相对来说就较少了。同时和国外金融发达国家相比，我

国保险业在税率上承担着相对较高的税率，在税基上也承担着较宽的税基，这方

面的差距在营业税上表现得尤为明显。在行业内部，我国保险公司的税收制度也

和国外金融发达国家相比有较大的差距，在许多国家，会根据公司的规模不同制

定不同的税收政策，也会根据保险公司所承保的风险的性质不同，制定不同的税

收政策，而我国的税法在这方面的规定很少。上面这些区别，造成的结果就是我

国保险行业目前所承担的税负跟国外同行业相比要高很多。这样的现实明显不利

于我国保险业的发展。因为保险业的重要作用，和其高税负的现状，改善我国保

险业的税收制度在目前来看非常重要。

本文首先对我国保险业税收政策按照各个税种进行了系统的介绍，就企业所

得税和营业税这最主要的险种在税收政策上进行了国内外比较。然后对我国保险

业企业的税收负担进行描述性分析，包括总体税负的分析、企业所得税税负的分

析和营业税税负的分析，同时运用折线图直观的对总税负、企业所得税税负、营

业税税负和净利润进行比较分析。再运用面板数据模型，对保险公司的经营绩效

和税负进行实证分析，样本选取是 2000 年到 2007 年中国人保、中国平安、中国

硕士学位论文

人寿、太平洋、华安、永安、美亚这 7 家保险公司，得出结论为保险公司的实际

税负对保险公司的营业绩效影响较大。最后，根据之前分析的结果，对我国保险

业税制提出相应的政策建议，希望以此来促进我国保险业的发展。

本文的创新之处在于本文的创新在于，对于保险业企业税收负担的研究文献

多为定性分析，通过比较分析说明保险业企业税负严重，税制结构不合理，并指

出现行的税收制度不利于保险业企业的发展。对于税收对保险业企业经营绩效的

影响程度缺乏深度实证研究结论支持。本文采用 Panel Data 对保险业企业税收负

担经营绩效之间的关系进行实证回归分析，为保险业税制改革提供有力的理论依

据。

关键词：保险公司税收制度营业税所得税

硕士学位论文

III

Abstract

Since the reform and opening up, as China's insurance industry developed rapidly, the

insurance industry in safeguarding social stability and maintaining stable and rapid

economic growth of the role have been expanded. However, many of the financial

world compared to developed countries, China's insurance industry is still at a lower

level. With the accession to the WTO the end of the transitional period, China's

financial and insurance market is gradually opening up to foreign companies, China's

foreign insurance companies, insurance companies faced with serious challenges. But

also in building financial integration of China's environment, the insurance industry as

China's financial system, an important component in the middle also play a crucial role.

As the insurance industry's development will affect the entire financial system, the

overall economic development or even the whole development of society. Constraining

factor in the development of China's insurance industry, including systems, economic,

and historical and so on. Among them, tax policy as an economic lever, but also affect

the development of the insurance industry a very important factor.

The insurance industry is a business risk, risk diversification, insurance premium

income is mainly income, while premium income of insurance companies can in fact be

seen as a liability, because the total premium income in the future to be a large part of as

reparations paid to the insured person, from this perspective, the insurance industry is

still a debt management industry. These characteristics of the insurance industry,

making the insurance industry and traditional industries are quite different tax policy,

should consider the inherent characteristics of the insurance industry to give a certain

degree of policy support, in this regard, the foreign financial developed specifically for

the insurance industry, more preferential tax policies, one to encourage the insurance

industry, and our support in this area, relatively speaking, less of. At the same time and

foreign finance in developed countries compared to China's insurance industry to

assume a relatively high tax rate, in the tax base also bears a wide tax gap in this regard

on the sales tax has been particularly evident. Within the industry, our insurance

companies and foreign financial tax system has a larger gap between the developed

countries, in many countries of varying sizes according to the company's development

of different tax policy, it would according to the risk of underwriting insurance

companies different in nature, for different tax system, China's tax law provides little in

this regard. Above these differences, the result is that China's insurance industry is

currently the tax burden borne by the industry as compared with foreign countries to be

much higher. This obvious reality is not conducive to China's insurance industry.

Because of the important role of the insurance industry, and the status of its high tax

burden and improve the tax system of China's insurance industry is very important in

the current situation.

In this paper, China's insurance industry, tax policies on the various types of taxes in

accordance with a systematic introduction to the corporate income tax and sales tax is

the most important tax policy on insurance in the domestic and international comparison.

硕士学位论文

Then on China's insurance industry the tax burden of enterprises descriptive analysis,

including analysis of the overall tax burden, corporate income tax burden of analysis

and the analysis of business tax tax burden, while the use of line charts and intuitive to

the total tax burden, corporate income tax burden, business tax to conduct a comparative

analysis of tax burdens and net profits. Re-use of panel data models, business

performance of insurance companies and tax empirical analysis, the sample selected

was from 2000 to 2007, China People's Insurance company, Pingan Insurance

company，

China Life Insurance company, Pacific Insurance company, Huaan Insurance

company, Yongan Insurance company, and Meiya Insurance company that seven

insurance companies, concluded that the actual tax burden for the insurance company's

operating performance of insurance companies a greater impact. Finally, based on prior

results of the analysis on China's insurance industry, the tax system propose appropriate

policy recommendations in hopes to promote the development of China's insurance

industry.

Innovations of this article is that this innovation is that the insurance industry, the

research literature on corporate tax burdens are mostly qualitative analysis, by

comparing the analysis shows that the insurance industry a serious corporate tax burden,

the tax structure is irrational, and pointed out that the current tax system is not

conducive to the insurance industry in the development of enterprises. For the tax on the

insurance industry, business impact the performance of empirical research findings

support the lack of depth. In this paper, Panel Data on the insurance industry tax burden

for businesses operating performance, the relationship between the empirical regression

analysis, tax reform for the insurance industry provide a strong theoretical basis.

Keywords: insurance company ,tax revenue system ,business tax ,income tax

硕士学位论文

第一章导论.....................................................................................................................1

第一节研究背景和意义............................................................................................. 1

第二节保险业税税收制度和税收负担的研究现状................................................. 1

第三节研究内容、研究方法和创新......................................................................... 2

第二章保险业税收政策的分析及国际比较.................................................................4

第一节我国保险税收政策发展简介......................................................................... 4

第二节现行保险业税收政策..................................................................................... 5

第三节保险业税收政策国内外比较......................................................................... 7

第三章保险企业税收负担描述性分析.......................................................................13

第一节保险业企业的总体税收负担分析............................................................... 13

第二节保险企业各税种税负分析........................................................................... 14

第三节保险企业税负统计分析............................................................................... 21

第四节保险业税负的总结....................................................................................... 23

第四章我国保险业税负和经营绩效的实证分析.......................................................25

第一节实证方法介绍............................................................................................... 25

第二节保险业税负和利润相关性实证分析........................................................... 27

第三节模型回归....................................................................................................... 30

第五章保险业税收的政策建议...................................................................................32

第一节我国保险业高税负产生的影响................................................................... 32

第二节对我国保险业税收制度政策建议............................................................... 34

参考文献.........................................................................................................................36

硕士学位论文

第一章导论

第一节研究背景和意义

保险业是我国金融体系的重要组成部分，其经营行为、经营绩效和竞争力的

好坏对我国金融资源的有效利用、金融体系的稳定和经济稳定持续的增长有着重

要的影响。2004 年过后，我国加入世贸组织过渡期的结束，我国保险业对外资保

险公司开放,内资保险公司面临严重挑战，事实上，国内保险业界已经切身感受到

竞争的巨大压力。同时，伴随经济金融全球一体化，我国保险业还要积极投身国

际金融保险业的竞争中，有效提高我国保险业竞争能力，已经成为我国目前急需

解决的问题，这就要求我们尽快从各方面对我国保险业进行改革和完善。已有很

多学者从保险业治理结构、盈利状况、风险管理、产业结构等方面，即保险业的

内部因素保险业竞争力进行分析，但是外部环境，特别是国家相关的金融政策，

是实实在在关系到保险业竞争力和发展的一个重要因素。

税收政策对于任何一个经济主体来说都非常重要，直接影响经济主体的收益、

成本和竞争力。当然保险业业不例外，金融税收政策对保险业有非常重要的影响。

我国长期带有计划经济痕迹的金融税收制度是影响我国保险业发展和竞争力的重

要外部因素。不少保险业内人士和学者都纷纷指出，金融保险业税制滞后于市场

经济体制改革，不仅直接影响我国保险业的发展，还影响我国整个金融体系的发

展。随着内外资所得税的统一，适当降低保险业企业的营业税的呼声也越来越高。

在这种背景下研究保险业税收负担以及税收负担对保险业经营绩效和市场竞争力

的影响有着重要的理论和现实意义。

本文通过对我国现行保险业税收政策的分析结合保险业企业总体税负、实际

营业税负和实际所得税负的分析，并通过实证分析的方法，来分析税收因素对我

国保险业的影响，为保险业的税收制度改革提供理论依据，就保险业税收制度改

革提供一些政策性的建议。

第二节保险业税税收制度和税收负担的研究现状

对我国保险业税收制度和税收负担的研究,国内已有许多学者做了多方面的

研究。王飞跃在《我国现行保险税收制度分析及改革探讨》（1998）中指出我国保

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摘要：

硕士学位论文I摘要改革开放以来，随着我国保险业的迅速发展，保险业在维护社会稳定、保持经济快速平稳增长等方面的作用也日益增大。但是和世界上许多金融发达国家相比，我国保险业仍然处在一个较低的水平。随着加入世贸组织过渡期的结束，我国金融保险市场逐步对国外公司开放，我国保险公司面临着国外保险公司的严峻挑战。而且在我国构建金融一体化的大环境下，保险业作为我国金融体系的重要组成部分，在中间也起到至关重要的作用。因此保险业的发展会影响到整个金融体系的发展，整体经济的发展甚至整个社会的发展。制约我国保险业发展的因素包括制度、经济和历史等方面。其中，税收政策作为经济杠杆，也是影响保险业发展的一个非常重要因素。保...

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