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body_diff: "[{\"diffs\":[[1,\"<html>\\\r\\\n<head>\\\r\\\n  <title>人寿保险可以避税吗？</title>\\\r\\\n  <basefont face=\\\"微软雅黑\\\" size=\\\"2\\\" />\\\r\\\n  <meta http-equiv=\\\"Content-Type\\\" content=\\\"text/html;charset=utf-8\\\" />\\\r\\\n  <meta name=\\\"exporter-version\\\" content=\\\"YXBJ Windows/608924 (zh-CN, DDL); Windows/10.0.0 (Win64); EDAMVersion=V2;\\\"/>\\\r\\\n  <style>\\\r\\\n\\tbody, td {\\\r\\\n\\t  font-family: 微软雅黑;\\\r\\\n\\t  font-size: 12pt;\\\r\\\n\\t}\\\r\\\n  </style>\\\r\\\n</head>\\\r\\\n<body>\\\r\\\n<a name=\\\"7149\\\"></a>\\\r\\\n<h1>人寿保险可以避税吗？</h1>\\\r\\\n\\\r\\\n<div><span>\\\n  <div style=\\\"--en-clipped-content:simplified; --en-clipped-source-url:https://www.toutiao.com/i7065231452534850060/?tt_from=weixin&amp;utm_campaign=client_share&amp;wxshare_count=1&amp;timestamp=1645412531&amp;app=news_article&amp;utm_source=weixin&amp;utm_medium=toutiao_android&amp;use_new_style=1&amp;req_id=2022022111021101013110417120BE156B&amp;share_token=0ee04420-cdb1-4c8d-b698-7f0c9a7c9337&amp;group_id=7065231452534850060; --en-clipped-source-title:人寿保险可以避税吗？;\\\">\\\n<div><br/></div><div style=\\\"min-height: 2203px; font-size: 16px; display: block; min-width: 100%;\\\"> <div style=\\\"background-color:transparent;font:inherit;vertical-align:baseline;\\\"><div style=\\\"background-color:transparent;font:inherit;vertical-align:baseline;font-family:&quot;PT Serif&quot;;font-size:16px;line-height:1.5em;color:rgb(31, 9, 9);text-align:left;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;width:36em;z-index:200;padding-left:2em;padding-right:2em;margin-left:auto;margin-right:auto;position:relative;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;position:relative;margin-left:-25px;margin-right:25px;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;padding-top:0px;padding-bottom:9em;position:relative;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;position:relative;margin-bottom:0px;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\"><h1 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;border:0px;font:inherit;vertical-align:baseline;font-size:35px;font-weight:normal;line-height:35px;margin-bottom:20px;padding:0px;margin:0px;\\\">人寿保险可以避税吗？</h1><div style=\\\"padding:0px;border:0px;font:inherit;vertical-align:baseline;position:relative;height:1em;line-height:1;text-align:center;margin:0px;padding-top:1.5em;padding-bottom:1.5em;margin-bottom:0px;\\\"><div style=\\\"padding:0px;border:0px;font:inherit;vertical-align:baseline;background:-webkit-linear-gradient(0deg, rgb(243, 242, 238) 1%, rgb(31, 9, 9) 50%, rgb(243, 242, 238) 99%);position:absolute;left:-4em;top:50%;z-index:10;width:100%;padding-left:4em;padding-right:4em;height:0.1em;opacity:0.5;margin:0px;margin-bottom:0px;\\\"><span style=\\\"font:inherit;position:absolute;left:-4em;top:50%;z-index:10;width:100%;padding-left:4em;padding-right:4em;height:0.1em;margin:0px;opacity:0.5;background:-webkit-linear-gradient(0deg, rgb(243, 242, 238) 1%, rgb(31, 9, 9) 50%, rgb(243, 242, 238) 99%);\\\"></span></div></div></div><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">原创2022-02-21 00:00·<a href=\\\"https://www.toutiao.com/c/user/token/MS4wLjABAAAAkTA392BJHymUzphqRqphrzfidamIKTH9t2EJhkgOyWhvia9m9W0_39oWuPih-lsP/?source=tuwen_detail\\\" style=\\\"color:rgb(6, 85, 136);margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;text-decoration:none;\\\">慧姐说险</a></div><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;display:block;\\\"><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">我们先来梳理梳理哪些税可以通过购买人寿保险来“避税”。</p><h1 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-size:35px;font-weight:normal;line-height:35px;margin-bottom:20px;\\\">1、 个人所得税</h1><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">1）保险赔款免征个人所得税</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">《个人所得税法》：</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">第四条</strong>　下列各项个人所得，免征个人所得税：</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">（五）保险赔款；</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">即：<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">保险公司赔偿或给付的保险金是免征个人所得税的（免税资金）。</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">2）人寿保险的分红及其利息没有征收个人所得税</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">人寿保险的分红及其利息点类似于我们存款利息，存款利息也是不征收个人所得税的。</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">3）万能保险、投资连结保险的收益没有征收个人所得税</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">由于万能保险、投资连结保险具有明确的投资属性，只能说目前没有对其收益征收个人所得税。</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">4）个人购买符合规定的健康保险产品的支出，按照2400元/年的限额标准在个人所得税前予以扣除</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">要注意的是，并非购买的所有健康保险产品都能够抵扣个税，只有购买在税收优惠型商业健康险范围内的保险产品，才能够申报这项扣除。</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">一个重要判断标准就是购买的保单上是否有“税优识别码”（税优识别码是为确保税收优惠商业健康保险保单唯一性、真实性、有效性，由商业健康保险信息平台按照“一人一单一码”原则对投保人进行校验后，下发给保险公司，并在保单凭证上打印的数字识别码）。</p><h1 style=\\\"font-family:&quot;PT Serif&quot;;text-align:left;margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-size:35px;font-weight:normal;line-height:35px;margin-bottom:20px;\\\">2、 遗产税</h1><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">目前国内尚未开征遗产税。</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">国内是否会开征遗产税以及什么时候开征遗产税，无法断言。但有一点是确定的：遗产税是针对遗产开征的税，<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">如果给到家人的财产不是遗产，就没有交纳遗产税的问题，也就不用担心未来可能出台的遗产税。</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">什么情况下保险金会作为被保险人的遗产？</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">《保险法》第四十二条：</p><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\"><div style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;display:block;text-align:center;margin-top:1em;margin-bottom:0px;\\\"><img src=\\\"人寿保险可以避税吗？_files/e4cd3b34fae545c8a6b458cde6585dc4\\\" type=\\\"image/png\\\" data-filename=\\\"e4cd3b34fae545c8a6b458cde6585dc4\\\" height=\\\"266\\\" style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;display:block;max-width:100%;\\\" width=\\\"576\\\"/></div></div><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">除了这三种情况，保险金是不会作为被保险人的遗产的，同时强调一点，<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">指定受益人很重要。</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">从另一方面来看，<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">如果有财富传承的需求，可将一部分钱（保费）用来购买人寿保险，将自己作为被保险人，将承接财富人指定为受益人，那么在自己百年之后，这部分保费将以保险金（很可能高于所交保费）的形式给到受益人，保险金不是遗产，自然也不需要先交纳遗产税才可领取保险金的问题。</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">在国内来看，能通过人寿保险来筹划的税就主要是个人所得税和遗产税（未来可能开征）。</p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:1.5em;\\\">综上，“人寿保险可以避税”这个说法不严谨。<strong style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;font-weight:bold;\\\">我们可以通过事前的筹划，利用保险让钱的属性发生改变，使其少交税或不交税。而不是等到要交税的时候想办法来逃避纳税的义务，这是恶意避税，是违法的。</strong></p><p style=\\\"margin:0px;padding:0px;border:0px;font:inherit;vertical-align:baseline;margin-bottom:0px;\\\">（我是保险经纪人，如果对文章有任何意见和建议，欢迎私信交流）</p></div></div></div></div></div></div></div></div></div></div></div>\\\n</div>\\\n</span>\\\n</div></body></html>\\u0000\"]],\"start1\":0,\"start2\":0,\"length1\":0,\"length2\":9397}]"
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updated_time: 2025-11-28T16:20:18.422Z
created_time: 2025-11-28T16:20:18.422Z
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