人寿保单的个人所得税课征条款主要涉及到保费税前扣除制度、保单给付课税制度、未支付积累收益课税制度等三方面内容。人寿保单个人所得税制度的选择因国而异,在具体安排上不但要考虑与人寿保单特性相适应的技术,更多地是从国家的产业政策和宏观经济调控目标考虑。 The personal income tax levy terms of life insurance policies mainly involve three parts: the pre-tax deduction system for premiums, the taxation system for policy payment, and the non-payment of accumulated revenue taxation system. The choice of personal income tax system for life insurance policies varies from one country to another. In terms of specific arrangements, we should not only consider technologies compatible with the characteristics of life insurance policies, but also consider from the perspective of national industrial policies and macroeconomic regulation and control.