论文部分内容阅读
保险业是一个利国利民的产业。本文从寿险业纳税筹划视角出发,分析研究了寿险业的两大主体税种,营业税和所得税的纳税筹划以期在减轻税负,获取税后综合利益最大化的目标下更好地促进寿险业的发展。
Insurance is an industry that benefits the country and the people. Based on the tax planning of life insurance industry, this paper analyzes and studies the tax planning of the two main types of life insurance, business tax and income tax so as to better promote the development of the life insurance industry under the objective of reducing the tax burden and maximizing the comprehensive benefits after tax .