我国保险业增值税制改革研究

发布时间：2018-02-28 23:12

本文关键词： 保险业营业税增值税税制改革　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：增值税自从在我国实行以来,经过几次扩围改革,目前已经成为我国第一大税种。即便如此,我国始终在流转税制上沿袭着增值税与营业税并存的双税制结构,增值税仍没有广覆盖到包括金融保险业在内的所有服务业,与这些行业相关的重复征税问题依然十分严重。目前,我国保险业实行的营业税制存在许多弊端,严重的影响到我国保险业的健康发展。保险是我国重要的社会“稳定器”,为其设立科学合理的税制对我国社会和经济的平稳发展也有着十分深远的意义。纵观其他实行增值税的大多数国家,都已经把保险业纳入到增值税征收范围内,很好的解决了重复征税的问题。随着我国金融保险业日益国际化的发展和税收征管水平的提高,保险业纳入增值税征管体系已然成为一个大的趋势。目前,国内对保险税制的研究大多只停留在如何完善现有营业税制和所得税制的层面上,单独对保险业改征增值税的税制改革问题进行研究的文章几乎没有。本文正是以此为切入点,采用了理论与实证相结合的方法,研究了我国保险业现行营业税制的弊端、改征增值税的难点与可行性,总结了理论界对金融保险业征收增值税的方法以及国外关于这方面的实践经验,在此基础上,对我国保险业增值税的具体制度进行设计。在理论部分,本文总体上可以分为三个部分：第一,对我国保险业现行营业税制度政策解读及弊端的分析；第二,对我国保险业改征增值税的难点及可行性进行探讨；第三,对我国保险业增值税制度进行设计。经过第一部分的分析,得出的结论是：我国保险公司及其相关行业重复征税问题严重、非寿险税收优惠政策的导向性不明显。为了解决这些弊端,保险业应当改征增值税。经过第二部分的探讨,本文得到以下结论：虽然保险业大多采用隐性收费的方式,实行增值税的价值确定比较困难,但金融保险业满足增值税的消费性,可以被征以增值税,并且作为新兴服务业,其具有改征增值税的内在动力与外在条件。在本文第三部分,针对金融保险业价值确定困难的特征,总结了理论界对金融保险业征收增值税提出的三种征税方法,以及国外保险业增值税征收的成功经验,在此基础上对我国保险业增值税具体制度进行设计。设计的征税模式如下：第一,非寿险服务借鉴新西兰模式,以保费收入为基础课征增值税销项税,以赔付支出为基础抵扣增值税进项税；第二,现金流量法在理论上对寿险服务是一种理想的征税模式,但由于其复杂性,现在还难以实行,目前对寿险服务最好的征税模式可以借鉴国外固定比例抵扣模式；第三,对于附属保险服务,可以借鉴新西兰以寿险和非寿险进行划分分别进行免税和征税的模式。实证部分主要包括在对我国保险公司税收负担的测算和我国非寿险服务税率的计算两个方面。本文收集了2009-2011国内具有代表性的部分保险公司与北京社会服务业的营业收入和缴纳的营业税的数据,分别对其税负率进行了测算,得出了非寿险公司的税负率总体上比整个社会服务业的税负率高,非寿险公司税收负担比较重的结论。其次,本文还收集了2004-2011年我国非寿险服务保费收入和保费支出,以此计算出非寿险业每年缴纳的营业税,和各种设想的增值税率下的增值税,以此找到维持我国非寿险服务税负大致不变的增值税率的近似值,再通过回归分析,测出在此条件下的精确税率,最终得到我国非寿险服务理想的增值税税率应略小于8.83%。本文从原理上对我国保险业增值税制度进行设计,并对征税过程绘图描述,使读者能够清晰的了解本文如何得出结论。在对我国保险业增值税制度的设计上,本文也提出了独特的观点。对于非寿险服务,本文计算出了其征收增值税理想税率大致的范围；对于寿险服务,本文详细分析了如何运用现金流量法对其征税,为寿险服务流转税改革提供了重要思路。此外,本文对于附属保险产品税制也提出了创新的观点。
[Abstract]:Since the implementation of value-added tax in our country, after several times of expanding reform, has become China's first big taxes. Even so, China has always been in the circulation tax system followed the double taxation structure of VAT and business tax coexist, value-added tax is still not wide coverage to all services including financial insurance industry the double taxation problem associated with these industries is still very serious. At present, China's insurance industry to implement the business tax system has many drawbacks, seriously affected the healthy development of China's insurance industry. Insurance is an important social "stabilizer", also has a very profound significance for the establishment of scientific and rational the tax system of the smooth development of our society and economy. The other VAT in most countries have already put the insurance industry into the scope of VAT, is a good solution to the problem of double taxation with me. The increasing internationalization of the national financial and insurance industry and the improvement of the level of tax collection and management, the inclusion of the insurance industry into the value-added tax collection and management system has become a big trend.
At present, the domestic research on the insurance tax system mostly limited in how to improve the current business tax and income tax on the level of individual tax reform of the insurance industry of VAT in almost none. This is the starting point, adopts the method of combination of theory and empirical study, malpractice the current business tax of the insurance industry in our country, the difficulty and feasibility of VAT, summarizes the methods of theory of value added tax on the financial insurance industry and foreign experience in this regard, on this basis, design the specific system of China's insurance industry value-added tax.
In the theoretical part of this paper can be generally divided into three parts: first, analysis of the insurance industry in our country the current business tax policy and the malpractice of the system; second, discusses the difficulties and feasibility of levying VAT on the insurance industry in China; third, the insurance industry of our country after the value-added tax system design. The first part of the analysis, the conclusion is: China's insurance companies and related industries to double taxation problem, guiding the preferential tax policy of non life insurance is not obvious. In order to solve these problems, the insurance industry should change VAT. After the discussion of the second parts, this paper obtained the following conclusions: Although most of the recessive insurance industry the way of charging, the implementation of the value-added tax more difficult to determine the value of financial and insurance industry meet the consumption tax, value-added tax levy can be, and as a new service industry, its VAT Internal power and external conditions of tax. In the third part of this paper, for the financial and insurance industry is difficult to determine the value of the characteristic, summarizes three kinds of methods of taxation theory put forward to the financial and insurance industry value added tax, and the successful experience of foreign insurance industry value-added tax levied on the basis of China's insurance industry specific VAT the system is designed. The following tax model design: first, the New Zealand model of non life insurance service reference, with premium income based on the VAT output tax, to pay expenses for the basis of deductible input VAT; second, cash flow method in the theory of the life insurance service is an ideal mode of tax collection, but because of its complexity it is difficult to implement, at present, the life insurance service the best tax model can learn from foreign fixed ratio deduction mode; third, the affiliated insurance services, can be used for reference to New Zealand. Risk and non life insurance are divided into tax-free and tax models respectively.
The empirical study includes two aspects in the calculation of our insurance company's tax burden and tax rate of China's non life insurance service number according to the calculation. This paper collected part of the insurance company 2009-2011 domestic representative and Beijing social services revenue and pay the business tax, the tax rate were calculated and that the non life insurance company tax rate than the general social services tax rate is high, non life insurance company tax burden is relatively heavy conclusion. Secondly, this paper also collected 2004-2011 years of China's non life insurance premiums and premiums, calculated the non life insurance industry annual pay business tax, and various under the assumption of value-added tax rate of value-added tax, in order to find the approximate value for China's non life insurance service tax VAT rate roughly unchanged, through regression analysis, measured under this condition and the accurate tax In the end, the ideal value added tax rate of non life insurance service in China should be slightly less than 8.83%.
This paper on China's insurance industry value-added tax system is designed according to the principle, and describes the taxation process drawing, so that readers can clearly understand how to draw the conclusion. In this paper the design of value-added tax system of China's insurance industry, this paper also presents a unique point of view. For the non life insurance services, this paper calculated the VAT rates generally range ideal; for the life insurance service, this paper gives a detailed analysis of how to use the cash flow method to tax and provides an important basis for the life insurance service tax reform. In addition, the affiliated insurance product tax system also put forward innovative ideas.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F842.3

【引证文献】