营业税税负对我国保险业发展的影响分析

发布时间：2018-04-20 00:08

本文选题：保险业 + 保险公司　；参考：《复旦大学》2014年硕士论文

【摘要】：保险行业是一个关乎国计民生的行业,是社会的稳定器。自改革开放后,我国国内的保险业务恢复开展,已经过去了30多年。这段期间,我国的保险业发展迅猛,取得了傲人的成绩。然而,与保险业发达国家相比,中国的保险市场还很年轻,保险密度和保险深度有待提高。如何进一步促进其发展仍然是个问题。本文主要从税负的角度来讨论其对保险业发展的作用和影响。我国保险业面临的税收主要是营业税和所得说。两者相比之下,营业税税负比所得税税负更高,对保险公司的影响更大。基于这一点,本文主要以营业税为切入点,来研究保险业受到的税收影响。通过对比我国和国际上其他国家的保险业营业税政策的异同,发现我国的保险业营业税税制的主要问题是税负过高。计税基础不合理、税率过高、以及税率设置“一刀切”都是导致税负居高不下的主要因素。而营业税的高税负是否会阻碍我国保险业的发展?本文首先通过运用微观经济学方法的分析说明,在理论上,营业税税负过高会对保险的需求、供给和市场均衡产量起到拉低的作用。然后,本文综合前人的做法,先后使用敏感性分析和保险公司面板数据实证检验了这一理论结果。然而将营业税税率降低就一定会提高保险公司的效率吗?本文进而使用了数据包络方法对8家保险公司进行分析,发现对于大型保险公司来说,需要理性地看待营业税税率降低的效果；而对于中小型保险公司来说,营业税税率的降低将会是促进其发展的一剂良药。
[Abstract]:Insurance industry is a related to the national economy and people's livelihood industry, is the social stabilizer. Since the reform and opening up, China's domestic insurance business resumed, has been more than 30 years. During this period, the insurance industry of our country developed rapidly and made a proud achievement. However, compared with the insurance developed countries, China's insurance market is still very young, insurance density and insurance depth need to be improved. How to further promote its development is still a problem. This paper discusses the effect of tax burden on the development of insurance industry. The tax revenue that our country insurance industry faces mainly is business tax and income say. In contrast, the business tax burden is higher than the income tax burden, and the impact on insurance companies is greater. Based on this point, this paper mainly takes business tax as the starting point to study the tax impact on the insurance industry. By comparing the similarities and differences of insurance business tax policies between China and other countries in the world, it is found that the main problem of China's insurance business tax system is that the tax burden is too high. Unreasonable tax basis, excessive tax rate, and "one-size-fits-all" tax rate are the main factors leading to high tax burden. And whether the high tax burden of business tax will hinder the development of insurance industry in China? In this paper, the microeconomic method is used to explain that, in theory, too high business tax burden will lower the demand, supply and market equilibrium output of insurance. Then, this paper uses sensitivity analysis and insurance company panel data to test the theoretical results. But will lowering the business tax rate necessarily increase the efficiency of insurance companies? In this paper, we use the data envelopment method to analyze the eight insurance companies, and find that for the large insurance companies, we need to rationally look at the effect of the reduction of business tax rate, while for the small and medium-sized insurance companies, A reduction in the business tax rate will be a good medicine for its development.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F842.3

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