Research on Exemption from Income Tax of Auto TPL Compulsory Insurance
Auto TPL Compulsory Insurance is an insurance product forced to purchase by government and ought to exist many essential differences to other commercial insurance.So business operations and premiums are also correspondingly different and corporate income tax should be differently levied on the business and other general commercial insurance products.But current practice did not reflect any difference.This article tries to analysis the nature of the business from the perspective angle of original opening intention.With the purpose of corporate income tax,we will find that the problems existing corporate income tax to the auto TPL insurance business,and then propose a solution.
Auto TPL Compulsory Insurance Income Tax
NING Wei XU Meng
Finance School of Central University of Finance and Economics;Insurance Department,Beijing Technolog Insurance Department,Beijing Technology and Business University,Beijing,China,100048
国内会议
北京
英文
128-130
2011-07-24（万方平台首次上网日期，不代表论文的发表时间）