保险业“营改增”存在的问题及对策
发布时间：2018-11-09 21:04
【摘要】："营改增"是国家在"十二五"期间开展的一项重要税制改革,以改变原有营业税体制下相关行业的重复征收等税收弊端。从2016年5月起,保险业正式实施"营改增"政策,由于保险行业业务特殊,改革准备不够充分,面对困难准备不足等原因,保险业出现了税负上升等问题。文章针对保险业实施"营改增"出现的问题,提出了相应的对策与建议。
[Abstract]:"Business reform and increase" is an important tax system reform carried out by the state during the 12th Five-Year Plan period, in order to change the tax malpractices such as repeated collection of related industries under the original business tax system. Since May 2016, the insurance industry has formally implemented the policy of "reform and increase". Due to the special business of the insurance industry, inadequate preparation for reform and insufficient preparation for difficulties, the insurance industry has faced problems such as rising tax burden. This paper puts forward the corresponding countermeasures and suggestions in view of the problems existing in the implementation of "business reform and increase" in the insurance industry.
【作者单位】： 英大泰和财产保险股份有限公司;
【分类号】：F812.42
本文编号：2321554
[Abstract]:"Business reform and increase" is an important tax system reform carried out by the state during the 12th Five-Year Plan period, in order to change the tax malpractices such as repeated collection of related industries under the original business tax system. Since May 2016, the insurance industry has formally implemented the policy of "reform and increase". Due to the special business of the insurance industry, inadequate preparation for reform and insufficient preparation for difficulties, the insurance industry has faced problems such as rising tax burden. This paper puts forward the corresponding countermeasures and suggestions in view of the problems existing in the implementation of "business reform and increase" in the insurance industry.
【作者单位】： 英大泰和财产保险股份有限公司;
【分类号】：F812.42
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