“营改增”对我国保险业税负的影响——基于大中小保险公司对比研究

发布时间：2018-06-04 10:34

  本文选题：营业税 + 增值税　； 参考：《保险研究》2016年03期

【摘要】：为研究"营改增"对我国保险业税负的影响,本文收集37家具有代表性的大中小保险公司2012~2014年数据,全面考虑保险公司进项抵扣的可能项目,采用经典的实际税负评价方法(ETR)和税务机关通常使用的业务收入法测算流转税税负率和总税负率,然后分别比较不同规模的财产保险公司和人寿保险公司"营改增"前后税负的变化,并与其他服务行业的税负进行对比。研究发现,6%为比较合适的增值税税率,可解决长期以来财险公司税负过高的问题,也可以继续保持寿险公司的较低税负优势,还缓解了中小保险公司的生存压力,有利于保险市场的均衡发展。
[Abstract]:In order to study the effect of "business reform and increase" on the tax burden of insurance industry in China, this paper collects 37 representative large, medium and small insurance companies from 2012 to 2014, and considers the possible items of insurance company's income deduction. Using the classical real tax burden evaluation method (ETR) and the business income method commonly used by tax authorities to calculate the turnover tax burden rate and the total tax burden rate, Then, the changes of tax burden of property insurance companies and life insurance companies with different sizes before and after "operation change and increase" are compared with those of other service industries. The study found that 6% is a more suitable VAT tax rate, which can solve the problem that the tax burden of property insurance companies is too high for a long time, can also continue to maintain the advantage of lower tax burden of life insurance companies, and also alleviate the survival pressure of small and medium-sized insurance companies. It is conducive to the balanced development of the insurance market.
【作者单位】： 西南财经大学保险学院;
【基金】：中国保险学会课题“我国保险业营业税改增值税的研究”(编号:ⅡCKT2014-N-1-09)的研究成果
【分类号】：F812.42;F842
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本文编号：1977044