“营改增”下Z寿险公司安徽省分公司税负调研报告

发布时间：2018-06-27 23:10

本文选题：营改增 + 寿险公司　；参考：《安徽财经大学》2017年硕士论文

【摘要】：随着全面推行“营改增”脚步的进行,2016年5月1日让这一改革又进入了新的篇章。此次改革不仅是结构性减税的有力措施,也是继分税制改革、增值税转型后的又一重大举措,改革目的在于避免营业税征收时的弊端,确保纳税人税负的公平合理,促进经济结构的转型。由于税收与个人生活、企业经营息息相关,这一政策的实施与影响也引起了公众的广泛关注,并给涉及改革的各方带来了重大影响。金融业作为本轮扩围的行业之一,引起了广泛的讨论,保险业是金融业的主要组成部分,由于其本身经营的特点,“营改增”对其具有天然的挑战性。本次调研报告抓住热点,对新列入改革范围的保险企业进行实地调研,研究这一政策在具体实施时所遇到的问题与影响。以往研究中多是在“营改增”的背景下,以总公司为研究对象,对保险公司税负进行测算,数据多数来源于公司年报,缺乏微观样本素材。本文从二级机构着手,做好总公司的下属执行机构的同时,执行好对下级基层机构做好考核监督等职能,而本文采用调研报告的形式,在分析二级机构的经营情况下,对公司的税负情况做出探讨。首先,对Z寿险公司安徽省分公司的基本情况进行了解,从其在安徽保险市场中所处位置入手,重点考察公司的收入结构,应税与免税销售额所占比例,对改革后相应月份的增值税的情况,进行简要分析,并且通过系统测算营业税的税额,两者做出对比,明确“营改增”后,实缴增值税相比测算的营业税由前期上升到后期下降,再进一步思考Z寿险企业税负状况。其次,对保险行业的财税政策进行梳理,明确“营改增”前后的税收优惠政策,对保险行业政策做出整体把握,以对后面的调研分析打好基础。省级公司进行独立核算,针对一年期以上返还性人身保险实行免税政策,因此寿险公司所售险种中既有应税险种又有免税险种,需要进行合理划分后讨论。再次,对增值税先由上升后转为下降产生的原因进行分析,着重从增值税销项与进项两个方面来考虑,销项主要有三种,对于省级分公司而言主要以保费收入为主,并对各渠道的销售额做出比较,而从进项端来看,支出方式主要是四种,以业务管理费对增值税影响最大,合理区分好费用支出性质至关重要,归纳出“营改增”对于公司运营与财务的多方面影响。最后通过上述从被调研企业税负的实际情况分析和多方面的影响两方面,针对被调研企业的在已有的应对政策行为上,再提出需要在以后的公司的经营过程当中需要注意的地方,包括继续完善信息系统,强调采购流程的注意事项,加强发票取得及认证等,希望调研报告能为寿险公司省公司的持续良好经营提供参考。并在完善保险业税制的角度上,借鉴其他国家的征收经验,从增值税的计税基础,抵扣范围,优惠政策三个方面对于税制完善提出自己的见解。
[Abstract]:With the full implementation of the "camp increase" step, May 1, 2016, this reform entered a new chapter. This reform is not only a powerful measure for structural tax reduction, but also another major measure after the reform of the tax distribution system and the transformation of value-added tax. The purpose of the reform is to avoid the drawbacks of the business tax collection and to ensure the fairness and reasonableness of the taxpayers' tax burden. To promote the transformation of economic structure. Since tax is closely related to personal life and enterprise management, the implementation and influence of this policy has also aroused widespread public concern and brought great influence to all parties involved in the reform. As one of the expanding industries, the financial industry has aroused extensive discussion. The insurance industry is the main component of the financial industry, because of its own characteristics of management, "business reform and increase" has a natural challenge to it. This research report grasps the hot spot, carries on the field investigation to the newly included insurance enterprise, studies the problem and the influence which this policy meets when the concrete implementation. Under the background of "business reform and increase", the tax burden of the insurance company is measured by the head office. Most of the data come from the annual report of the company and lack of microscopic sample material. This article starts from the secondary organization, doing well the executive organization of the head office, at the same time performing the function of examination and supervision to the lower basic level organization, and this article adopts the form of the investigation report, under the condition of analyzing the management of the secondary organization, Discuss the tax burden of the company. First of all, to understand the basic situation of Z life insurance company in Anhui branch, from its position in the Anhui insurance market, focus on the company's income structure, taxable and tax-free sales ratio, The situation of VAT in the corresponding months after the reform is briefly analyzed, and the tax amount of the sales tax is systematically calculated and compared. Compared with the measured business tax, the actual value added tax (VAT) is increased from the early stage to the later period, and the tax burden of the Z life insurance enterprise is further considered. Secondly, it combs the finance and tax policy of insurance industry, clarifies the preferential tax policy before and after "reform and increase", and makes an overall grasp of the policy of insurance industry so as to lay a good foundation for the research and analysis behind it. The provincial company carries on the independent accounting, carries on the tax exemption policy to the above one year return personal insurance, therefore the life insurance company sells both the taxable insurance and the duty-free insurance, needs to carry on the reasonable division discussion. Thirdly, this paper analyzes the reasons for the value added tax (VAT) first rising and then decreasing, focusing on the two aspects of VAT sales and input. There are mainly three kinds of sales items, mainly premium income for provincial branch companies. And makes the comparison to the sales volume of each channel, but from the entry end, the expenditure way is mainly four kinds, the business management fee has the biggest influence on the value-added tax, it is very important to distinguish the nature of the expense expenditure reasonably. Summed up the "business change increase" for the company's operation and financial impact on a number of aspects. Finally, through the above analysis of the actual situation of the tax burden of the investigated enterprises and the impact of various aspects, aiming at the existing policy behavior of the investigated enterprises, And then put forward some points that need to be paid attention to in the future business process of the company, including continuing to improve the information system, emphasizing the matters needing attention in the procurement process, and strengthening the receipt and certification of invoices, etc. Hope that the research report can provide a reference for the continued good operation of the provincial life insurance company. From the perspective of perfecting the tax system of insurance industry, the author draws lessons from the experience of other countries and puts forward his own views on the perfection of the tax system from three aspects: the tax basis of VAT, the scope of deduction and the preferential policy.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F842.3;F840.4

【相似文献】