“营改增”对保险业的影响分析

发布时间：2018-03-15 01:02

本文选题：保险业　切入点：营改增　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：2016年1月22日召开的座谈会,国务院总理李克强指出要进一步研究全面推开营改增、加快财税体制改革、进一步显著减轻企业税负,来充分调动各方发展积极性。同年3月23日,财政部和国家税务总局联合下发《关于全面推开营业税改增值税试点的通知》,该《通知》强调5月1日起,金融保险业、房地产和建筑业、生活服务业等行业将全部归入营改增试点范围,至此营业税正式退出历史舞台,保险业“营改增”也正式拉开帷幕。在此之前,保险税收制度从1980年到2016年5月共经历了五个阶段,从没有保险税收制度、产生保险税收制度、保险税收制度逐步完善到保险税收制度弊端逐步显现,原营业税税负严重阻碍了保险行业的发展。在列举保险业营业税模式存在缺陷的基础上,引出保险业实行“营改增”势在必行,阐述了增值税相对于原营业税的优势、以及“营改增”对保险业各操作环节和交易环节的具体影响,在这一部分我们可以看到保险业不同于其他实体行业,其内部系统较复杂,改革过程中“牵一发而动全身”。改革前期,争议不断,认为目前的增值税税制不一定能如愿降低保险业的税负。改革几个月来,披露相关数据似乎是证实了改革前的猜想,认为“营改增”反而导致了保险业税负上升等问题,进而可能影响保险业的健康持续发展。而本文提出,出现税负不减反增的现象以及其他连带现象并不是增值税税制本身的问题,而是由于改革初期增值税税制和行业经营特征没有完全融合而产生的短期不稳定效应,所以在该猜测的基础上,本文在第三章选取20家包含中资外资在内的大中小财险企业如中国人民财产保险、平安财险、中国信保、太平洋财险、中再财险、渤海财险、三星财险、日本财险等从2009年-2014年的样本数据进行营业税税负的测算,同时运用相同的数据在提出增值税4个假设条件的基础上测算增值税税负,然后对测算结果进行对比分析,结果证实当保险业增值税税制得以完善后也就是达到文中提到的4个假设条件后,税负水平有小幅度的降低。其次,讨论了增值税征税模式下企业现金流量的变化,认为新的征税模式下,如果企业的赔付支出、费用支出等都能够得到相应的抵扣后,最终能够实现净利润的上升。再次,讨论了目前增值税征收模式下企业盈利能力的变化,结果表明增值税模式下的企业盈利能力不但没有被削弱,反而有小幅度的提升,但现金流的不稳定,提高了企业经营风险。最后简单叙述了“营改增”对企业决策产生的影响。整个文章讨论的核心意在证实“营改增”以来出现的税负不减反增现象,并非是增值税制本身的问题,只是因为目前诸多政策不明确,导致保险企业部分业务的进行没有一个明确的流程和原则。只要在增值税税制的基础上进一步完善各项政策规定,就能够实现降低保险企业税负,促进保险行业健康持续发展,提高国际竞争力的目的。
[Abstract]:The January 22, 2016 meeting of the forum, Premier Li Keqiang pointed out the need to further study comprehensively replacing business tax with value-added tax(VAT), accelerate the reform of the taxation system, to further reduce the tax burden of enterprises to fully mobilize the enthusiasm for development. In March 23rd of the same year, the Ministry of Finance and the State Administration of Taxation and the General Administration jointly issued a "full implementation of the business tax reform VAT pilot notice. The < >, notice stressed that in May 1st, finance and insurance, real estate and construction industry, life service industry will be fully included in replacing business tax with value-added tax(VAT) pilot business tax, so far officially quit the stage of history, the insurance industry" replacing business tax with value-added tax(VAT) "has officially kicked off. Prior to this, the insurance tax system from 1980 to May 2016 has gone through five phases, from no insurance insurance tax system, tax system, tax system on insurance to gradually improve the drawbacks of tax system on insurance gradually, the original business tax The negative has seriously hindered the development of insurance industry. In the list of insurance industry business tax pattern defects, leads to the insurance industry to implement the "replacing business tax with value-added tax(VAT) imperative", expounds the vat with respect to the original business tax advantages, and replacing business tax with value-added tax(VAT) of insurance operation and the transactions in the specific impact in this part we can see that the insurance industry is different from other entities, the internal system is complex, the reform process of the "domino". The beginning of reform controversy, that the current value-added tax system can not get lower insurance tax reform. For several months, the disclosure of related data seems to be confirm the conjecture that "before the reform, replacing business tax with value-added tax(VAT)" leading to the rise of insurance tax and other issues, which may affect the healthy development of the insurance industry. In this paper, the tax burden is bujianfanzeng And like the other joint is value-added tax system itself, but because of the early reform of value-added tax system and the operating characteristics of industry have not fully integrated the short-term instability effect, so based on this conjecture, this paper selects 20 in foreign capital, including big small and medium-sized insurance companies such as China people's property insurance. Ping An insurance in the third chapter, China credit insurance, Pacific Insurance, and property insurance, Bohai insurance, Samsung insurance, Japanese insurance for which the tax burden of the sample data from 2009 -2014, at the same time using the same data value-added tax on the basis of VAT 4 assumptions, according to the results were compared and analyzed, results show that when the insurance industry value-added tax system to perfect and reach 4 assumptions mentioned in the text, a slight decrease in the degree of the level of tax burden. Secondly, discuss the value-added tax to the change of corporate cash flow mode, the new mode of Taxation, if the enterprise pays expenses, other expenses can be deducted after the corresponding rise, and ultimately to achieve net profit. Again, discusses the change of current enterprise value added tax collection mode the profitability of the results show that the profitability of value-added tax under the mode of enterprise has not been weakened, but there is a small increase, but the cash flow is not stable, improve the business risk. Finally, briefly describes the "replacing business tax with value-added tax(VAT)" will produce influence strategy for the enterprise. The core of the whole article is intended to confirm "since the advent of replacing business tax with value-added tax(VAT)" the tax bujianfanzeng phenomenon, is not the value-added tax system itself, but because many of the policy is not clear, lead to part of the business of insurance companies do not have a clear process and original As long as we further improve the policies and regulations on the basis of VAT system, we can achieve the goal of reducing the tax burden of insurance companies, promoting the healthy and sustainable development of the insurance industry and enhancing the international competitiveness.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F840.4

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