摘要
以个案分析为主,同时辅以调查、文献分析、功能分析、数量研究、数学统计工具等方法对未来开征遗产税对中国平安人寿保险股份有限公司可能造成的影响进行研究分析。研究结果表明遗产税的开征在很大程度上对人寿保险的业务量、产品种类、营销、相关法律等方面产生影响。
Since Opening up and reform, the wealth accumulated by common people has greatly increased and the gap between the rich and the poor has widened. China has not yet imposed inheritance tax; however, the possibility of imposing inheritance tax is high. In recent years, academia and practice circle has given more attention to inheritance tax. It is human nature to go after profits and avoid unfavourable results, therefore, if inheritance tax is imposed, great effects will be exerted on life insurance business. Based on a case study, this paper takes advantage of surveys, literature analysis, and functional analysis, mathematical and statistical tools to study China Ping An Life Insurance Company. The results show that imposing inheritance tax will have impact on life insurance premiums, policy types, marketing strategies and relevant regulations.
出处
《福建师大福清分校学报》
2014年第B04期27-33,共7页
Journal of Fuqing Branch of Fujian Normal University
基金
2013年福建省大学生创新创业训练计划项目"拟开征遗产税对寿险业务的影响及应对研究--以中国平安人寿保险为例"(201310394126)的阶段性研究成果
关键词
遗产税
规避
人寿保险
影响
inheritance tax
evasion
life insurance
impact
