Comparative researches on income tax policies of enterprise reserve;

Effect of investment with reserve for insurance price;

Calculating Annual Total Reserve for Insurance Company;

Then,based on the newly implement of business income tax law,it analyses several main existing problems such as the tax burden,the reserve fund deduction,the tax preferences,offering some thoughts of improving them.

The released degree of underwriting income from non-life insurance companies is determined by how to chose the accounting base and method of premium income,including insurance costs and reserves.

The research purpose of this paper is to test whether the reserve ratio affects and how to affect the mutual fund market.

Reserve Requirements,Reserve Requirements Tax and Money Control in China:1984—2007;