本文選題：營業(yè)稅 + 增值稅��； 參考：《保險研究》2016年03期

【摘要】：為研究"營改增"對我國保險業(yè)稅負(fù)的影響,本文收集37家具有代表性的大中小保險公司2012~2014年數(shù)據(jù),全面考慮保險公司進(jìn)項抵扣的可能項目,采用經(jīng)典的實際稅負(fù)評價方法(ETR)和稅務(wù)機(jī)關(guān)通常使用的業(yè)務(wù)收入法測算流轉(zhuǎn)稅稅負(fù)率和總稅負(fù)率,然后分別比較不同規(guī)模的財產(chǎn)保險公司和人壽保險公司"營改增"前后稅負(fù)的變化,并與其他服務(wù)行業(yè)的稅負(fù)進(jìn)行對比。研究發(fā)現(xiàn),6%為比較合適的增值稅稅率,可解決長期以來財險公司稅負(fù)過高的問題,也可以繼續(xù)保持壽險公司的較低稅負(fù)優(yōu)勢,還緩解了中小保險公司的生存壓力,有利于保險市場的均衡發(fā)展。
[Abstract]:In order to study the effect of "business reform and increase" on the tax burden of insurance industry in China, this paper collects 37 representative large, medium and small insurance companies from 2012 to 2014, and considers the possible items of insurance company's income deduction. Using the classical real tax burden evaluation method (ETR) and the business income method commonly used by tax authorities to calculate the turnover tax burden rate and the total tax burden rate, Then, the changes of tax burden of property insurance companies and life insurance companies with different sizes before and after "operation change and increase" are compared with those of other service industries. The study found that 6% is a more suitable VAT tax rate, which can solve the problem that the tax burden of property insurance companies is too high for a long time, can also continue to maintain the advantage of lower tax burden of life insurance companies, and also alleviate the survival pressure of small and medium-sized insurance companies. It is conducive to the balanced development of the insurance market.
【作者單位】： 西南財經(jīng)大學(xué)保險學(xué)院;
【基金】：中國保險學(xué)會課題“我國保險業(yè)營業(yè)稅改增值稅的研究”(編號:ⅡCKT2014-N-1-09)的研究成果
【分類號】：F812.42;F842
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本文編號：1977044