On the date of valuation, the insurers not only have to estimate reserves for reported claims, but also have to make capital preparation for those incurred but not reported claims, that is IBNR reserve, which is the vital part of loss reserve.

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