Research on the Incentive Effect of Insurance Industry Tax Model in Anhui Province

Abstract

Under the background of the integration of the Yangtze River Delta and the digital transformation of the insurance industry, the insurance industry in Anhui Province is facing structural contradictions such as defects in the design of the tax base, insufficient innovation incentives and regional coordination barriers. Based on the theory of risk diversification and tax adaptation, this paper constructs a three-dimensional framework of "tax base optimization-innovation incentive-regional coordination" to reveal the internal mechanism of tax imbalance inhibiting industrial upgrading. The results show that the tax base is too wide and the policy fragmentation leads to high effective tax burden, insufficient innovation momentum and weak regional competitiveness. In this regard, differentiated tax base adjustment, dynamic R&D incentives and cross-regional tax allocation mechanisms are proposed, and their adaptability is verified through policy simulation. The research provides a theoretical paradigm for solving the structural contradictions of the regional insurance tax system, and helps the industry to serve the national strategy and the high-quality development of the real economy.