Empirical Analysis of the Term Life Insurance”s Business Tax Base:Based on the Comparison to the Bank”s Business Tax
Commercial life insurance has its own peculiarity in financial industry,but its business tax is levied according to the unified standard with other financial businesses.Unified standard inevitably causes different tax burden and the excess part of the commercial life insurance’s business tax may be paid by the insurance consumer through a higher premium rate.For consumers,on the same capital investment,different burden of taxation must influence their selection on different financial products.This paper selects the term life insurance (the most simple and common insurance product) as the breakthrough point,comparing with the banking industry,to see the balance in their business tax amount.In the paper,the author will calculate the term life insurance’s actual business tax base by the bank’s calculation method,and using China Life Table (2000-2003) to do empirical research.
Commercial life insurance term life insurance business tax
NING Wei XU Meng
Financial School, Central Financial Economic University; Insurance Department, Beijing Technology an Insurance Department, Beijing Technology and Business University, Beijing, China, 100048
国内会议
青岛
英文
499-502
2012-07-18（万方平台首次上网日期，不代表论文的发表时间）