摘要
现行未决赔款准备金税前扣除规定出台于1999年,已经远远滞后于我国保险公司精算和财务管理的实际情况。税收规定与会计核算办法之间产生不必要的差异,不仅增加了保险公司的税法遵从成本和税务风险,也不利于税收机关的有效监管。因此,建议对现行未决赔款准备金税前扣除规定进行调整和完善,允许保险公司按会计(精算)规定提取的未决赔款准备据实在税前扣除。
The current tax deduction rules on outstanding claim reserve were issued in 1999, which has long lagged behind actuarial and financial management development of Chinese insurance companies, Thus there has been differences between tax rules and accounting standards, which not only increases insurance company＇s compliance cost and taxation risk, but also undermines tax authorities＇ effective regulation. Therefore, the current tax deduction rules on outstanding claim reserve should be revised and modified and allow insurance companies to deduct outstanding claim reserve in full according to actuarial or accounting basis,
出处
《保险研究》
CSSCI
北大核心
2008年第9期60-62,共3页
Insurance Studies
