新西兰保险增值税的一个理论解释:保险本位商品说

An Theoretical Explanation of New Zealand′s Insurance VAT: Insurance Product Ontologism

新西兰"反计还原"的保险增值税模式因设计精巧、运转良好而倍受推崇,但因缺乏坚实的理论基础而使其辐射功能与借鉴意义大打折扣。保险本位商品说将保险本身定义为一种纯粹独立的商品并明晰其生产成本,否定了"保险商品的生产过程和消费过程为同一过程"的错误论断,为保险商品构建了完整的流转过程,从而为新西兰"反计还原"的模式提供了理论基础,将有助于我国对新西兰经验的学习和借鉴,以优化保险增值税税制设计。

New Zealand＇s insurance VAT system, characterized by Re, verse restoration approach, is deliberately designed, functions well and is learnt by other countries worldwide. Without sound and safe theoretical basis, New Zealand＇s insurance VAT Model has less proliferation capacity. After the success of VAT transformation in 2009, China mainland is rolling her VAT expansion reform to cover finance and insurance sectors. Chinese scholars from both tax and insurance are digging into New Zealand＇s insurance VAT Model in an attempt to get a approximate analysis of its success. In this process, insurance product ontologism rose in the 1990s which defines insurance itself as a kind of independent product and constructs a commodity transfer process for insurance prod- uct to make insurance VAT theoretically robust and practically feasible is very helpful. The combination of New Zealand＇s insurance VAT Model and insurance ontologism will illuminate China mainland＇s insurance VAT design.