本文選題：保險業(yè)　切入點：營改增　出處：《云南財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：2016年1月22日召開的座談會,國務院總理李克強指出要進一步研究全面推開營改增、加快財稅體制改革、進一步顯著減輕企業(yè)稅負,來充分調(diào)動各方發(fā)展積極性。同年3月23日,財政部和國家稅務總局聯(lián)合下發(fā)《關(guān)于全面推開營業(yè)稅改增值稅試點的通知》,該《通知》強調(diào)5月1日起,金融保險業(yè)、房地產(chǎn)和建筑業(yè)、生活服務業(yè)等行業(yè)將全部歸入營改增試點范圍,至此營業(yè)稅正式退出歷史舞臺,保險業(yè)“營改增”也正式拉開帷幕。在此之前,保險稅收制度從1980年到2016年5月共經(jīng)歷了五個階段,從沒有保險稅收制度、產(chǎn)生保險稅收制度、保險稅收制度逐步完善到保險稅收制度弊端逐步顯現(xiàn),原營業(yè)稅稅負嚴重阻礙了保險行業(yè)的發(fā)展。在列舉保險業(yè)營業(yè)稅模式存在缺陷的基礎(chǔ)上,引出保險業(yè)實行“營改增”勢在必行,闡述了增值稅相對于原營業(yè)稅的優(yōu)勢、以及“營改增”對保險業(yè)各操作環(huán)節(jié)和交易環(huán)節(jié)的具體影響,在這一部分我們可以看到保險業(yè)不同于其他實體行業(yè),其內(nèi)部系統(tǒng)較復雜,改革過程中“牽一發(fā)而動全身”。改革前期,爭議不斷,認為目前的增值稅稅制不一定能如愿降低保險業(yè)的稅負。改革幾個月來,披露相關(guān)數(shù)據(jù)似乎是證實了改革前的猜想,認為“營改增”反而導致了保險業(yè)稅負上升等問題,進而可能影響保險業(yè)的健康持續(xù)發(fā)展。而本文提出,出現(xiàn)稅負不減反增的現(xiàn)象以及其他連帶現(xiàn)象并不是增值稅稅制本身的問題,而是由于改革初期增值稅稅制和行業(yè)經(jīng)營特征沒有完全融合而產(chǎn)生的短期不穩(wěn)定效應,所以在該猜測的基礎(chǔ)上,本文在第三章選取20家包含中資外資在內(nèi)的大中小財險企業(yè)如中國人民財產(chǎn)保險、平安財險、中國信保、太平洋財險、中再財險、渤海財險、三星財險、日本財險等從2009年-2014年的樣本數(shù)據(jù)進行營業(yè)稅稅負的測算,同時運用相同的數(shù)據(jù)在提出增值稅4個假設條件的基礎(chǔ)上測算增值稅稅負,然后對測算結(jié)果進行對比分析,結(jié)果證實當保險業(yè)增值稅稅制得以完善后也就是達到文中提到的4個假設條件后,稅負水平有小幅度的降低。其次,討論了增值稅征稅模式下企業(yè)現(xiàn)金流量的變化,認為新的征稅模式下,如果企業(yè)的賠付支出、費用支出等都能夠得到相應的抵扣后,最終能夠?qū)崿F(xiàn)凈利潤的上升。再次,討論了目前增值稅征收模式下企業(yè)盈利能力的變化,結(jié)果表明增值稅模式下的企業(yè)盈利能力不但沒有被削弱,反而有小幅度的提升,但現(xiàn)金流的不穩(wěn)定,提高了企業(yè)經(jīng)營風險。最后簡單敘述了“營改增”對企業(yè)決策產(chǎn)生的影響。整個文章討論的核心意在證實“營改增”以來出現(xiàn)的稅負不減反增現(xiàn)象,并非是增值稅制本身的問題,只是因為目前諸多政策不明確,導致保險企業(yè)部分業(yè)務的進行沒有一個明確的流程和原則。只要在增值稅稅制的基礎(chǔ)上進一步完善各項政策規(guī)定,就能夠?qū)崿F(xiàn)降低保險企業(yè)稅負,促進保險行業(yè)健康持續(xù)發(fā)展,提高國際競爭力的目的。
[Abstract]:The January 22, 2016 meeting of the forum, Premier Li Keqiang pointed out the need to further study comprehensively replacing business tax with value-added tax(VAT), accelerate the reform of the taxation system, to further reduce the tax burden of enterprises to fully mobilize the enthusiasm for development. In March 23rd of the same year, the Ministry of Finance and the State Administration of Taxation and the General Administration jointly issued a "full implementation of the business tax reform VAT pilot notice. The < >, notice stressed that in May 1st, finance and insurance, real estate and construction industry, life service industry will be fully included in replacing business tax with value-added tax(VAT) pilot business tax, so far officially quit the stage of history, the insurance industry" replacing business tax with value-added tax(VAT) "has officially kicked off. Prior to this, the insurance tax system from 1980 to May 2016 has gone through five phases, from no insurance insurance tax system, tax system, tax system on insurance to gradually improve the drawbacks of tax system on insurance gradually, the original business tax The negative has seriously hindered the development of insurance industry. In the list of insurance industry business tax pattern defects, leads to the insurance industry to implement the "replacing business tax with value-added tax(VAT) imperative", expounds the vat with respect to the original business tax advantages, and replacing business tax with value-added tax(VAT) of insurance operation and the transactions in the specific impact in this part we can see that the insurance industry is different from other entities, the internal system is complex, the reform process of the "domino". The beginning of reform controversy, that the current value-added tax system can not get lower insurance tax reform. For several months, the disclosure of related data seems to be confirm the conjecture that "before the reform, replacing business tax with value-added tax(VAT)" leading to the rise of insurance tax and other issues, which may affect the healthy development of the insurance industry. In this paper, the tax burden is bujianfanzeng And like the other joint is value-added tax system itself, but because of the early reform of value-added tax system and the operating characteristics of industry have not fully integrated the short-term instability effect, so based on this conjecture, this paper selects 20 in foreign capital, including big small and medium-sized insurance companies such as China people's property insurance. Ping An insurance in the third chapter, China credit insurance, Pacific Insurance, and property insurance, Bohai insurance, Samsung insurance, Japanese insurance for which the tax burden of the sample data from 2009 -2014, at the same time using the same data value-added tax on the basis of VAT 4 assumptions, according to the results were compared and analyzed, results show that when the insurance industry value-added tax system to perfect and reach 4 assumptions mentioned in the text, a slight decrease in the degree of the level of tax burden. Secondly, discuss the value-added tax to the change of corporate cash flow mode, the new mode of Taxation, if the enterprise pays expenses, other expenses can be deducted after the corresponding rise, and ultimately to achieve net profit. Again, discusses the change of current enterprise value added tax collection mode the profitability of the results show that the profitability of value-added tax under the mode of enterprise has not been weakened, but there is a small increase, but the cash flow is not stable, improve the business risk. Finally, briefly describes the "replacing business tax with value-added tax(VAT)" will produce influence strategy for the enterprise. The core of the whole article is intended to confirm "since the advent of replacing business tax with value-added tax(VAT)" the tax bujianfanzeng phenomenon, is not the value-added tax system itself, but because many of the policy is not clear, lead to part of the business of insurance companies do not have a clear process and original As long as we further improve the policies and regulations on the basis of VAT system, we can achieve the goal of reducing the tax burden of insurance companies, promoting the healthy and sustainable development of the insurance industry and enhancing the international competitiveness.

【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F840.4

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