术语“相互保险公司”的详细信息

英译术语:

mutual insurance company

汉语语境:

纵观发达国家相互保险制度的发展轨迹，相互保险制度发展历程大致可以分为四个阶段:即萌芽阶段，初步形成阶段，发展成熟阶段，逐渐式微阶段。随着法律对相互保险公司的确认，为享受政府税收等方面的优惠，全球保险业出现了股份保险公司相互化的浪潮。欧美、日本等发达国家的股份制保险公司纷纷转型为相互保险公司。保险公司相互化浪潮的出现标志着相互保险制度的成熟。

英语语境:

The development of mutual insurance system can be summarized as four stages, namely the embryonic stage, the initial stage, the mature stage and gradually declining stage. When mutual insurance companies have acquired their legal status, the global insurance industries experienced a wave of mutualization among stock insurance company in order to enjoy tax preference items of the government. Stock insurance companies in areas such as Europe, Japan and the U.S.A have transformed into mutual insurance companies. This great wave indicates the emergence of a mature stage of mutual insurance system.

英译术语:

mutual insurance society

汉语语境:

根据税法的可税性理论,对政策性农业保险经营主体应给予税收优惠;为鼓励商业保险公司参与经营农业保险,增加其赔偿准备金,应给予其税收优惠;各国都把税收优惠作为支持和保护本国农业的一个重要手段。对国有农业保险经营组织、农业相互保险社、相互保险公司和保险合作社应免除一切税收;对商业保险公司经营政策性农业保险,应根据具体情况,或予以免税,或予以减税。

英语语境:

The state has the responsibility to promote the policy-guided agricultural insurance with preferential tax policy. For the state-owned agricultural insurance institution, mutual insurance society, Mutual Insurance Company and co-operative insurance society, no taxes should be levied on them. The business insurance corporation which operates the policy-guided agricultural insurance should be either exempted from taxing or be endowed with preferential treatment of tax reduction variably according to different situations in each country.