| A. The research problem which put forward The origin and developments of our country's group life insurance ismay be said to experience successively distress, group life insurance isfirst to be started by Chinese people's insurance company in 1951, at thattime the products of the comercial insurance company and the methodsof accepting insurance are very simple and unitary, group term insuranceis in dominating. Henceforth, the development of the group life insuranceis affected by the whole insurance industry, experiencing to close downin 1953, recovering in 1954, in 1958 again a destiny for closing down.there has been a history of more than 20 years till today. Look back the group life insurance development of the last twentyyears in China, the local insurance industry experienced a great break bythe monopolization toward diverse competition untill development incontinuously and perfect process.Group life insurance exert greatfunction in providing the stable insurance guarantee for the business unitand being the valid complement of the social guarantee system.Enter the90's in the middle of twenty centuries ,with the reforming of socialguarantee system and medical system,the consciousness which businessunit buying insurance is being promoting, the group life insurance facesthe unprecedented development opportunity. But we stand the position inactuality,it is not difficult to discover the insurance business currentlysink into weak appearance of the development.Industry Stat.datamanifest—The group life insurance fee specific weight in the Humanbody has already descended to 21% of 2002 from 87% of 1996.In 2003,the local group life insurance business also had 5,000,000 RMB scalesonly, the same period the reunited growth rate is 4% only, up to now inthe life insurance revenue , the group life insurance had 20% quotaonly.The condition that the group insurance products of each insurancecompany all be placed in great pains,meanwhile,personal insurancepremium growth rate of the same period was up to 51%. However , a lot of foreign capital insurance companines for grouplife insurance market all express an aggressive attitude. along with theforeign capital insurance company drive straight to the two and three linecities of China , they depend on the group life insurance revenue scale torewrite the market quota can be expected soon .In January 2005, Chinaopens the group life insurance market to foreign company;just more thanone month , include Aviva-cofco life insurance company,Pacific-Aetnalife insurance company;Nissay life insurance company;Nissay-sva lifeinsurance company and so on,many a foreign capital and joint ventureinsurance companies all have already launched the strategy, it means thegroup life insurance market will change biggest in the current structure ,the foreign capital insurance company will complete with local insurancecompany in completely. As we all konw, the factor which affect group life insuranceindustry development except the financial system environment, mostkey is depend on tax policy environment, the revenue from tax policyenvironment affects group life insurance industry development ,mainlymean to the tax favourable policy about insurance company and socialinsurance due to it directly effects the group life insurance developmentdeepth and width . According to the current tax law item of our country,some items are not so perfect; at the same time ,our country have nopertinencial tax favourable law on group life insurance,it seem to berestricting the development of group life insurance market.B.Basic frame and main contents It is not difficult to comprehend, revenue factor which push andpromote the group life insurance industry is very complex;at thesame time other countries in the world express an opposite differenceagain because dissimilarities such as system, history, culture andpopulation etc. The philosophy theories tell us any things are all in theintegral whole that exists the widespread contact in the world, and affectmutually.At the same time according to the relation of total an... |
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