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一、调整税率、降低税负 目前,中资保险公司营业税税率为保费收入的8％,纳税基数为财产险保费收入(不包括农业保险保费收入、出口信用保险保费收入)、人身意外险保费收入以及手续费收入、贷款利息收入之和;中资保险公司的所得税税率是33％,对外资保险公司征收的所得税税率为15％,且从第六年起征收,前五年“免二减三”。
I. Adjusting the Tax Rate and Reducing the Tax Burden At present, the business tax rate of Chinese insurance companies is 8% of the premium income. The tax base is property insurance premium income (excluding agricultural insurance premium income and export credit insurance premium income), personal accident insurance premium income As well as the fee income and loan interest income. The income tax rate of Chinese-funded insurance companies is 33%, and the income tax levied on foreign-funded insurance companies is 15%. From the sixth year onwards, ".