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本文比较了美国税收准备金和法定准备金的评估方法及其假设,并在此基础上提出了建立我国税收准备金计提方法及其假设的政策建议,以期为保证国家对保险公司进行公平合理征税提供参考。
This article compares the assessment methods and assumptions of the tax reserve and statutory reserve in the United States. Based on this, it puts forward the policy suggestions on how to set up the tax reserve provisions in our country and its assumptions in order to ensure the fairness and reasonableness of the state to insurers Tax for reference.