保险业进行营改增的效果研究

发布时间：2019-05-12 20:36

【摘要】：税收是现代公共管理的重要基础,如何实现公平税负,提高税收效率,始终是国家税收工作的重点。2012年,为了促进中国经济的健康、持续和协调发展,执行积极的财政政策,并加快税收制度的调整和优化、结构性减税的实施,我国全面启动了“营改增”试点工作。3年试点工作取得了预期的效果,截至2015年年底,营改增累计减税6412亿元,试点行业总体税负下降了32%,约97%试点纳税人已实现减税或持平。2016年李克强总理在《政府工作报告》中明确要求,全面推行“营改增”,从5月1日起,试点扩大到建筑、房地产、金融、生活服务等领域,将所有新增不动产包含的增值税纳入抵扣范围,确保所有税赋只减不增。对于保险行业,营业税税制下,税收负担较重,跟随金融业营改增的大潮流保险业也被纳入到营改增行列,但是各保险公司的系统升级改造尚未完成,营改增未能全面实施,保险业营改增对保险公司的具体影响、未来税率、税收优惠、进项税如何抵扣等问题能否正确应对将关系到保险行业未来的健康发展,有关“营改增”对保险公司预期影响的研究文献也相对较少。因此,本文在梳理前人研究的基础上,对营改增对保险业的影响进行了研究。首先对保险业相关税制税率、营改增的相关概念、基础理论进行阐述,包括营业税、增值税的概念和区别、税收中性理论、最优流转税理论和税收负担理论、保险业营业税税制理论、保险业增值税税制理论等。在理论研究的基础上,分析了营改增对保险业的影响。营改增将保证税负征收的下降、企业利润的提升,同时会带来保险产品定价的改变,营销方式也会的改变,赔付方式的改变受到影响最大,进项税抵扣涉及到增值税发票,而当前赔付方式多为现金赔付,无法获取票据,营改增后须重新调整,保险准备金也会随之发生不确定的变动。基于定性分析,以人保财险为例定量计算了营改增对保险业的影响,分析发现,营改增后,保险公司的价税分离,致使保费收入和赔付支出均出现了减少效应,减少比例为5.7%。2012-2016年度,保险公司的增值税金及附加占保费收入的比例分别下降了5.1、5.28、5.27、5.27、5.17个百分点。保险公司的税前利润、企业所得税和企业净利润均有所上升,2012-2015年份均分别增加了89、130、114、110、76.26个百分点,营改增公司盈利能力明显增强。2012-2016年五个年度人保财险的整体税负比也分别下降了3.85、3.76、3.73、3.72、3.83个百分点,大大降低了保险公司的税收负担,符合营改增的初衷,也验证了营改增的有效性。
[Abstract]:Taxation is an important basis of modern public administration, how to achieve fair tax burden, improve tax efficiency, has always been the focus of national tax work. In 2012, in order to promote the healthy, sustained and coordinated development of China's economy, the implementation of an active fiscal policy, We will also speed up the adjustment and optimization of the tax system and the implementation of structural tax cuts, and China has comprehensively launched the pilot work of "conversion of profits to increase". The three-year pilot work has achieved the desired results, and by the end of 2015, the total tax reduction from conversion to construction has increased by 641.2 billion yuan. The overall tax burden of the pilot industries has fallen by 32%, and about 97% of the pilot taxpayers have already achieved tax cuts or even. In 2016, Prime Minister Li Keqiang explicitly requested in the work report of the Government to comprehensively implement the "camp change increase" with effect from May 1. The pilot will be extended to areas such as construction, real estate, finance, life services and so on, including the VAT included in all new real estate to ensure that all taxes are reduced and not increased. For the insurance industry, under the business tax system, the tax burden is heavy, and the insurance industry, which follows the trend of the reform of the financial industry, has also been brought into the ranks of the reform and increase, but the system upgrading and transformation of the insurance companies has not yet been completed, and the increase in the reform has not been fully implemented. The specific impact of the increase of insurance reform on insurance companies, the future tax rate, tax concessions, how to offset the entry tax and other issues will be related to the healthy development of the insurance industry in the future. There is also relatively little research literature on the expected impact of the increase of management reform on insurance companies. Therefore, on the basis of combing the previous studies, this paper studies the impact of business reform on the insurance industry. First of all, the related tax rate of insurance industry, the related concepts and basic theories of income change, including business tax, value-added tax (VAT), neutral tax theory, optimal turnover tax theory and tax burden theory, are expounded in the first place, including business tax, value-added tax and the difference between them. The theory of business tax system of insurance industry, the theory of value-added tax system of insurance industry and so on. On the basis of theoretical research, this paper analyzes the influence of the increase of business reform on the insurance industry. The increase in business reform will ensure the decline of tax collection, the increase of enterprise profits, and at the same time, it will bring about changes in the pricing of insurance products, marketing methods will also be changed, the change in the way of compensation will be the greatest impact, the entry tax deduction involves value-added tax invoices. However, most of the current mode of compensation is cash payment, which can not obtain the bill. After the increase of the operation reform, it must be readjusted, and the insurance reserve will also have uncertain changes. Based on the qualitative analysis, taking the PICC property insurance as an example, this paper quantitatively calculates the influence of the increase of the management reform on the insurance industry. It is found that after the increase of the reform, the price and tax of the insurance company are separated, resulting in the reduction effect of both the premium income and the indemnity expenditure. The decrease was 5.7 percent. In 2012 / 2016, insurance companies' value-added taxes and additional premium income fell 5.1, 5.28, 5.27, 5.27, 5.17 percentage points, respectively. The pre-tax profits, corporate income tax and net profit of insurance companies all increased by 89, 130, 110, 76.26 percentage points in 2012 and 2015, respectively. The profitability of the company has been significantly enhanced. The overall tax burden ratio of PICC property insurance for the five years from 2012 to 2016 also decreased by 3.85, 3.76, 3.73, 3.72, 3.83 percentage points respectively, greatly reducing the tax burden of insurance companies. In line with the original intention of camp reform and increase, but also verified the effectiveness of camp reform and increase.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F842;F840.4

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