“营改增”对财险公司车险业务的影响及筹划管理

发布时间：2018-06-02 11:33

  本文选题：营改增 + 财险公司　； 参考：《财会月刊》2017年26期

【摘要】：保险业"营改增"以来,出现了税负不减反增的现象,其在财险公司尤为突出。车险是财险公司第一大险种,对车险业务进行合理的纳税筹划,对于降低财险公司税负具有重要意义。在分析财险公司增值税筹划原理及需求的基础上,从车险合同定价、销售模式和理赔方式三方面分析了"营改增"对车险业务的具体影响,然后从抵扣链条的角度提出了车险业务增值税筹划策略。
[Abstract]:Since the insurance industry "reform and increase", there appears the phenomenon of tax burden increasing, especially in property insurance companies. Automobile insurance is the first kind of insurance in property insurance companies. It is of great significance to reduce the tax burden of property insurance companies by making reasonable tax planning for vehicle insurance business. On the basis of analyzing the principle and demand of VAT planning of property insurance companies, this paper analyzes the specific influence of "business transformation and increase" on auto insurance business from three aspects: contract pricing, sales model and claim settlement. Then put forward the VAT planning strategy of auto insurance business from the angle of deduction chain.
【作者单位】： 九江学院会计学院;
【分类号】：F812.42;F842.634
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本文编号：1968607