There exist some problems in our current insurance tax system,such as higher tax burden,which is unfavourable to creating the market climate of the equitable competition and influences the accumulation of the reserve,inequitable tax burden.
我国现行的保险税制存在着整体税负偏高、不利于创造平等竞争的市场环境、影响总准备金的积累及税负不公等问题。