CAJ | 학술논문

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。
이개안분석위주，동시보이조사、문헌분석、공능분석、수량연구、수학통계공구등방법대미래개정유산세대중국평안인수보험고빈유한공사가능조성적영향진행연구분석。연구결과표명유산세적개정재흔대정도상대인수보험적업무량、산품충류、영소、상관법률등방면산생영향。
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.