论文部分内容阅读
结合我国保险市场全面开放的背景,运用战略性贸易政策的思路,从中资和外资企业、消费者、社会福利三方考察了所得税税制改革的经济效应,认为外资企业税率与社会福利之间存在U形曲线的关系。基于此,应用我国保险业2001~2005年的数据进行了经验分析,结果表明,我国保险业处于U形曲线的下降阶段,即“两税合并”后会降低社会福利。所以,应加快发展中资保险公司,并运用新税法中的税收优惠条款,尽早使保险业所得税处于U形曲线的上升阶段。
Combined with the background of full liberalization of insurance market in our country, using the idea of strategic trade policy, this paper examines the economic effects of the reform of income tax system from the perspectives of Chinese-funded enterprises, foreign-funded enterprises, consumers and social welfare. It considers that there exists a U shape between the tax rate of foreign-funded enterprises and social welfare Curve of the relationship. Based on this, the empirical analysis of the data of China’s insurance industry from 2001 to 2005 shows that the insurance industry in our country is in the descending phase of the U-shaped curve, that is, the “two tax consolidation” will reduce the social welfare. Therefore, we should speed up the development of Chinese-funded insurance companies and apply the tax preferential clauses in the new tax law to make the insurance industry income tax as early as possible in the U-shaped curve.